Erroneously - Judgment Search Results

Smt. N. Sasikala Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Chennai

Reported in: (2008)115TTJ(Chennai)563

..... passed the assessment order b the order of the ao was erroneous insofar as he had not made any enquiries regarding source of ..... the order to be revised under section 263 should be both erroneous and prejudicial to the revenue are satisfied c the following ..... application of law will satisfy the requirement of the order being erroneous in the same category fall orders passed without applying the principles .....

Pfh Mall and Retail Management Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2008)110ITD337(Kol.)

..... assessment on such review it prima facie appeared to her that the said assessment was erroneous and prejudicial to the interest of revenue she therefore assumed jurisdiction under section 263 of ..... facieit appeared to the learned commissioner that the assessment made under section 143 3 was erroneous and prejudicial to the interest of revenue necessitating action under section 263 are as under .....

Essar Investments Ltd. Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... transactions the assessing officer clearly failed to make the requisite investigation and enquiries resulting an erroneous assessment which clearly is prejudicial to the interests of revenue 14 from the records ..... issue and therefore such an order according to the learned departmental representative is clearly erroneous and is also prejudicial to the interests of revenue the prejudice caused to the .....

Smt. Zubi Kochar Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2007)112TTJ(Delhi)297

..... return of income nor during the assessment proceedings i hold that the assessment made was erroneous and prejudicial to the interest of the revenue therefore i cancel the assessment made vide ..... ao without making necessary enquiries on certain important points connected with the assessment would be erroneous and prejudicial to the interest of the revenue to the similar effect is the decision .....

Mancon Enterprises Vs. Cit

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... which are otherwise inadmissible he therefore concluded that the action of the assessing officer is erroneous which has straightaway resulted in loss of revenue thereby prejudicial to the interest of the ..... that the commissioner must record his satisfaction that the order of the assessing authority is erroneous and prejudicial to the interests of the revenue and both the conditions must be fulfilled .....

Ajit Gupta Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2007)108TTJ(Delhi)301

..... learned departmental representative was that in this case the ao has erroneously allowed claim of deduction under section 80hhc on total income ..... cit under section 263 of the act the order should be erroneous so that section 263 is attracted similarly the second condition ..... after making necessary inquiries such order cannot be held to be erroneous simply because in the order the ao did not make .....

Wazir Chand Exports Vs. Cit

Court: Income Tax Appellate Tribunal ITAT Delhi

..... of law will satisfy the requirement of the order being erroneous in the same category fall orders passed without applying the ..... with law makes certain assessment the same cannot be branded as erroneous by the commissioner simply because according to him the order ..... applied incorrect application of law which has rendered his order erroneous and resulted in loss of revenue let us now examine .....

Jet Electronics Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2008)116TTJ(Ahd.)225

..... it was contended that the order passed by the ao was erroneous as well as prejudicial to the interest of revenue referring ..... say that the allowance of the claim of the assessee was erroneous and that the expenditure was not revenue expenditure but an ..... application of law will satisfy the requirement of the order being erroneous in the same category fall orders passed without applying the principles .....

Shri N.P. Santhosh Kumar Vs. the Asstt. Commissioner of

Court: Income Tax Appellate Tribunal ITAT Cochin

..... 158bc dated 18 3 2005 alleging that the said order was erroneous and prejudicial to the revenue 3 it is submitted that ..... action the present order is without jurisdiction the impugned order is erroneous illegal and unsustainable 3 from the grounds taken by the assessee ..... by the assessing officer accepting the same as such will be erroneous and prejudicial to the interests of the revenue rampyari devi .....

A.K.G. Consultants (P.) Ltd Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Lucknow

Reported in: (2008)117TTJLuck424

..... an incorrect assessment of f acts or incorrect application of mind can be regarded as erroneous being orders passed without application of principles of natural justice or without application of mind ..... cit an incorrect assessment of facts or incorrect application of law can be regarded as erroneous or order passed without applying the principles of natural justice or without application of mind .....