Mistake Apparent On The Record - Judgment Search Results

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 .....

Kunte Joshi and Vaidya Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (1996)59ITD250(Pune.)

..... two documents the appellate order of the tribunal should be held to be suffering from mistake apparent from record moreover the bench has not dealt with this component of rs 20 000 separately ..... sub section 1 of section 32ab we thus find that there is no mistake apparent or other from the record so as to call for the rectification of the appellate order this application .....

Naik Sea Foods (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (1996)58ITD390(Pune.)

..... the proceedings on the ground that the assessment was correctly made and there was no mistake apparent from record which could be rectified under section 154 of the act the dropping of proceedings ..... section 80hhc had wrongly been allowed the a o with a view to rectify the apparent mistake issued a notice under section 154 dated 12 8 1993 the assessee replied to the .....

Govindram M. Oberoi Vs. Income Tax Officer.

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (1997)57TTJ(Pune.)1

..... at the time of search is correct there is an apparent contradiction between the assessees version and jagjitsinghs version once again ..... etc from the mere fact that he made a small mistake regarding the extent of gold ornaments or from his reference ..... the members of the building collection committee the evidence on record is sufficient to support the assessees contention that actual collection .....

Govindram M. Oberoi Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (1996)58ITD73(Pune.)

..... possession at the time of search is correct there is an apparent contradiction between the assessee s version and jagjitsingh s version ..... insurance etc from the mere fact that he made a small mistake regarding the extent of gold ornaments or from his reference ..... by the members of the building collection committee the evidence on record is sufficient to support the assessee s contention that actual .....

Yashwant Co-op. Processors Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (1996)57ITD393(Pune.)

1 these four appeals by the assessee are directed against the orders of the learned cit a and the cit...

Sangli Bank Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (1997)60ITD536(Pune.)

1 various grounds have been taken by the assessee in this appeal however ground nos 2 3 and 5 have...

income-tax Officer Vs. Rifox Engg. India (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (1996)57ITD466(Pune.)

..... observe that under the rules of interpretation of evidence what is apparent is presumed to be real until the party contending otherwise ..... clearing shipping agents in respect of this export consignment 26 another mistake which has been committed by the learned cit a which ..... thereof made by the two revenue authorities and the findings recorded and conclusions drawn by them 19 the two documents which .....

Dr. Sarosh H. Kanga and Mrs. Piroja Vs. Assistant Controller of Estate

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (1997)60ITD356(Pune.)

..... to rectify the said order on the ground that there was an apparent mistake in the said order on the request of shri homi h ..... pilfering some articles from departmental stores and sentenced to a fine the record of the proceedings in london was not before the bar council ..... been made a party to this appeal we however find from our records that dr balasubramanian has strongly argued that shri homi h kanga .....

Bharat Dairy Farm Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (1997)60ITD321(Pune.)

humbly requested to please condone delay caused due to calculation mistake and on part of angadia the learned departmental representative has only these three it authorities are recognised as competent to record the satisfaction regarding the leviability of the penalty under s