Erroneously - Judgment Search Results

Commissioner of Income Tax Vs. Seshasayee Paper and Boards Ltd.

Court: Chennai

Reported in: [2000]108TAXMAN464(Mad)

..... after initiating the revision proceedings did not decide that the claim of the assessee was erroneous and the expenditure claimed was not revenue in nature but capital in nature he therefore ..... powers of revision after applying his mind in considering the question whether the orders were erroneous and prejudicial to the interest of the revenue in the revisional proceedings consequently we hold .....

Fag Precision Bearings Ltd. Vs. Commissioner of C. Ex. and Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1999)(114)ELT684Tri(Mum.)bai

..... against the finding of the commissioner appeals that the higher modvat credit taken amounted to erroneous refund and the department has appealed against the commissioner appeals finding that an order under ..... of law conferring substantive right as a provision regulating refund or recovery of an amount erroneously refunded the ld dr further relied upon another decision of the tribunal in andhra sugars .....

C.C.E. Vs. Lloyd Bitumen Products

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

Reported in: (1998)(61)ECC161

..... and both the assessee and the sanctioning authority admits that the amount has been refunded erroneously section 11a will come into operation the collector appeals order holding that recovery of refund ..... is not enforceable similarly even if the show cause notice is issued for recovering the erroneous refund within the time limit prescribed under section 11a without setting aside the order granting .....

Balaji Paper Boards (P) Ltd. and Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(62)ECC631

..... paid etc we are not concerned in these proceedings with the erroneous refunds and no reference is being made thereto have remained in ..... or paid or has been short levied or short paid or erroneously refunded a central excise officer may within six months from the ..... the statute does not confer on it and if by deciding erroneously the fact on which jurisdiction depends the court or tribunal exercises .....

Mool Raj Singh and ors. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

..... accepted in individual cases of every partner therefore presuming that the partners were benamidars were erroneous the partners who have gifted their funds voluntarily had paid gift tax therefore explanation ..... interest of revenue then the power of suo motu revision cannot be exercised any and every erroneous order cannot be subject matter of revision because the second requirement must be fulfilled .....

D and H Secheron Electrodes Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Indore

Reported in: (1999)70ITD214Indore

..... transfer of depreciable assets without applying his mind to the above provisions the assessing officer erroneously allowed deductions under section 32ab on profit on sale of fixed assets vii item 4 ..... without enquiry failure to make enquiry where such enquiry is warranted makes the assessment order erroneous as also prejudicial to the interests of revenue reference may be made to the following .....

Hooghly Mills Co. Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT West Bengal

..... any order should record a final finding about the order being erroneous and prejudicial to the interests of the revenue and that ..... the commissioner the assessment order sought to be revised must be erroneous and prejudicial to the interests of the revenue 3 we ..... methodology followed by the assessing officer can be considered to be erroneous and prejudicial to the interests of the revenue 6 thereafter .....

Jehan Numa Palace Hotel (P) Ltd. Vs. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Indore

Reported in: (1999)70ITD552Indore

..... with law makes certain assessment the same cannot be branded as erroneous by the cit simply because according to him the order should ..... decision of the tribunal in earlier year his order is not erroneous and cannot be revised under s 263 inviting our attention to ..... cit would be justified in holding the assessment order to be erroneous in the said case the tribunal had found that the assessee .....

Fenoplast Ltd. Vs. Commissioner of Central Excise

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

Reported in: (1998)(62)ECC730

..... not levied or not paid or short levied or short paid or erroneously refunded beyond the period of six months the proviso to section ..... not levied or not paid or short levied or short paid or erroneously refunded beyond the period of six months the proviso to section ..... admits that duties paid by them earlier under 19 iii was erroneous that the order in original clearly mentioned that duty should be .....

Rosemount (India) Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1998)(99)ELT502Tri(Mum.)bai

..... taking up first the point regarding limitation for recovery of erroneously granted refund the ld dr has relied upon tribunal decision ..... stage the refund is said to have been erroneouslygranted the erroneous refund could be demanded by issuing proper show cause notice ..... section 11a of central excise act 1944 for recovery of erroneous refund within time limit prescribed therein such recovery has become .....