Mistake Apparent On The Record - Judgment Search Results

Corrossion Roadlines Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (2005)92ITD181(Pune.)

..... the tribunal to amend its order passed under section 254 1 to rectifying any mistake apparent from the record either suo motu or on an application the jurisdiction of the tribunal to amend its ..... could be recalled and issue could be reheared or re adjudicated upon without pointing out mistake apparent from record in the light of various decisions including that of jurisdictional high court decision in .....

U.B. Engineering Ltd. Vs. Jt. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (2008)1113ITD577(Pune.)

..... members is confined briefly to three points a is there any rectifiable mistake apparent from the record whether record means the records used and available at the time of passing the impugned order ..... considered in rectification proceedings the learned d r further submitted that there was no mistake apparent from record and by filing a rectification application followed by second kvss the asses see .....

Modu Timblo Vs. First Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Pune

..... parties 69 what is rectifiable under section 254 2 is a mistake which is apparent what is a mistake apparent from the record has been dealt with by many courts for the purpose on ..... it is undisputed that a mistake apparent from the record embraces both mistakes of law and mistakes of fact overlooking the provisions of law also constitutes a mistake apparent from the record 70 in the light of .....

Poona Pearls Poultry Breeding Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Pune

..... in seeking modification of the order of the tribunal on the ground of mistake apparent from record is wrong barring an incorrect expression regarding breeding activity the basic foundation or ..... poultry industries supra and others non acceptance of those decisions is in fact a mistake apparent from record which requires rectification for this proposition the learned counsel has relied on the .....

JaIn Irrigation Systems Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (2003)86ITD243(Pune.)

..... deduction on account of royalty payment thus accordingly it was contended that there was no mistake apparent from record justifying rectification under section 154 of the act the ao however did not accept ..... account of royalty payment as such it cannot be concluded that there was a mistake apparent from the record justifying the rectification under section 154 of the act 13 proviso iii to section .....

Aquapharm Chemical Co. Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (2003)85ITD188(Pune.)

..... 143 1 a and therefore the application of the assessee that this constituted a mistake apparent from the record was fully justified the ao therefore should have accepted the contention and deleted the ..... a particular item could be subject matter of prima facie adjustment and therefore constituted a mistake apparent from record in deciding this issue the cit a was not expected to convert the proceedings .....

Sabnis Ashok Anant Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (2008)117TTJ(Pune.)96

..... rectification petition should have been allowed 5 a mistake apparent from record is not only a mistake in the acts of an authority even a ..... wrongful inertia of a public authority is also a mistake apparent from record all the powers of someone holding a public office ..... authority the inaction of the ao therefore is a mistake apparent from the record and there cannot be any two reasonable opinions on .....

Golani Bros. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Pune

..... it is necessary to appoint out that two mistakes apparent from the record were noticed which were committed by the assessing officer the ..... construction of this project was made by the assessee as is apparent from the statement of the senior partner shri s d ..... first mistake relates to quantification of unaccounted expenditure in .....

Coca Cola India (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (2008)116TTJ(Pune.)880

..... as may appear to the hon ble tribunal to be necessary to rectify the mistakes apparent from the record as pointed out above so as to do justice to the applicant or c ..... as against remanding the matter back to the ao could be said to be a mistake apparent from record at all we therefore find no substance in this contention of the assessee on .....

Prakash Bhalaji Bafna Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (2004)82TTJ(Pune.)667

..... the redundant assessments under section 154 treating these as involving mistakes apparent from the records this is being done by the ito either suo motu or ..... rs 9 17 200 the addition of such large amounts is apparently arbitrary in view of meagre capital owned by the assessee 14 ..... given by him rajendra d mehta and on realization of his mistake he is declaring the same to the it department and paying .....