Erroneously - Judgment Search Results

Mannesmann Demag A.G. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1995)53ITD533(Delhi)

..... contentions of the assessee he accordingly held that the order of the assessing officer was erroneous having been made without proper enquiries and investigations as a result of which prejudice was ..... assessing officer regarding the taxability of the receipts in question could be said to be erroneous and prejudicial to the interests of revenue in this connection decision of the andhra pradesh .....

A.V.R. and Co. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1995)54ITD446(Hyd.)

..... assessee for the year under consideration the cit formed an opinion that the assessment was erroneous as it was completed without verifying the above aspect which resulted in the assessment being ..... devi s case supra it was an order made without making any enquiry and accordingly erroneous and prejudicial to the interests of the revenue according to the learned departmental representative the .....

N. S. Ichhopani Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1995)55ITD88(Chd.)

..... the order not fulfilling this requirement cannot be said to be erroneous and prejudicial to the interests of the revenue relying on the ..... be said that the assessment made by the assessing officer was erroneous which was one of the prerequisites for the exercise of revisional ..... reaching a firm conclusion that the order passed was in fact erroneous we have therefore no hesitation to say that the impugned .....

Jhulelal Land Development Corpn. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1996)56ITD345(Mum.)

..... i am satisfied that the order passed on 22 3 1991 was erroneous and prejudicial to the interest of revenue i will accordingly set ..... gains therefore according to him the order of the assessing officer was erroneous and prejudicial to the interest of the revenue in support of ..... cases in our opinion an order can be said to be erroneous when c when the conclusion drawn by the assessing officer could .....

M. Venkata Reddy Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1995)54ITD297(Hyd.)

..... high court s decision relied on by the assessing officer would not make assessment order erroneous and prejudicial to the interest of revenue warranting interference by the commissioner the assessment ..... automatically apply with retrospective effect and consequently the assessment order dated 20 3 1992 was erroneous and prejudicial to the interests of revenue opposing the view taken by the learned .....

Arizona Vs. Evans

Court: US Supreme Court

..... not require suppression of evidence seized in violation of the fourth amendment where the erroneous information resulted from clerical errors of court employees the exclusionary rule is a judicially ..... while filing in support of petitioner the united states acknowledges the problem occasioned by erroneous information contained in law enforcement computer information systems but does not see this case .....

Collector of Central Excise Vs. Best and Crompton Engg. Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1995)(61)LC646Tri(Chennai)

..... limited power of review where according to him or his successor the earlier order is erroneous emphasis applied the bench further observed the language of the rule clearly postulates the existence ..... to an order contemplated by the section such exercise of jurisdiction cannot be characterised as erroneous exercise of jurisdiction therefore in the light of the ratio of the madras high court .....

Badrudeen and Party Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (1996)56TTJ(JP.)400

..... two assessees for asst yr 1990 91 the cit considered them erroneous and prejudicial to the interests of revenue for the reasons ..... and held that the assessments as made by the ao were erroneous and prejudicial to the interests of revenue inasmuch as the ..... the consideration of purchase price the assessments made were also not erroneous and prejudicial to the interests of revenue in this respect 15 .....

Deputy Commissioner of Income Tax Vs. Walker Anjaria and Sons Pvt. Ltd ...

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1996)54TTJ(Ahd.)64

..... procedure was not followed by superintendent customs jamnagar in demanding repayment of the duties erroneously refunded as aforesaid and therefore on their filing a writ petition in the gujarat ..... procedure was not followed by the superintendent customs jamnagar in demanding repayment of the duty erroneously refunded which were quashed by the high court and therefore the department initiated action .....

United States Vs. Williams

Court: US Supreme Court

..... ny civil action for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected the government responded that it was irrelevant whether the government ..... the united states for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected or any penalty claimed to have been collected without authority .....