Mistake Apparent On The Record - Judgment Search Results
Home > Cases Phrase: mistake apparent on the record Year: 1965 Page 1 of about 304 results (0.375 seconds)K.S. Gopalaswami Iyer and ors. Vs. the Sales Tax Appellate Tribunal an ...
Court : Chennai
Decided on : Jul-13-1965
Reported in : [1965]16STC854(Mad)
..... made the assessment order was bad from its very inception and that was a mistake apparent from the record within the meaning of section 35 of the income tax act 5 the supreme ..... upon the assessing appellate or revising authority or the appellate tribunal to rectify any mistake apparent from the record within three years from the date of any order passed by it the date .....
Tag this Judgment! Ask ChatGPTS.A.L. Narayan Row and anr. Vs. Ishwarlal Bhagwandas and anr.
Court : Supreme Court of India
Decided on : May-07-1965
Reported in : AIR1965SC1818; [1965]57ITR149(SC); [1966]1SCR190a
..... penal interest at the time of regular assessment cannot be considered to be a mistake apparent from the record in view of proviso to section 18a 6 and the rules made thereunder and ..... during the internal checking of c ii ward the auditor has pointed out a mistake is apparent from record the same is rectified under section 35 after giving due notice to the assessee .....
Tag this Judgment! Ask ChatGPTindra Singh and Sons Private Ltd. Vs. Union of India (Uoi) and anr.
Court : Kolkata
Decided on : Sep-10-1965
Reported in : AIR1967Cal14,[1967]64ITR501(Cal)
..... section 35 of the act depended upon the existence of a mistake apparent from the record in the facts of this case however there is hardly ..... for the purpose of making out the case of mistake apparent on the face of the records as contemplated by section 35 of the 1922 act ..... or doubt on the question if there was an error apparent on the records is not tenable6 the next question involved in the appeal .....
Tag this Judgment! Ask ChatGPTJ.K. Iron and Steel Co. Ltd. Vs. the Income Tax Officer and anr.
Court : Allahabad
Decided on : Nov-26-1965
Reported in : AIR1967All248; [1967]65ITR386(All)
..... be made as if it was a rectification of a mistake apparent from the record 19 sub section 8 after its amendment by the finance ..... a company as if it was a rectification of a mistake apparent from the record the rectification under both these sub sections can be done ..... 36 of the income tax act 1922 deals with rectification of mistakes subsection 7 thereof provides that where the assessment of a company .....
Tag this Judgment! Ask ChatGPTGirwar Lal Shri Chand Vs. Commissioner of Income-tax, Lucknow.
Court : Allahabad
Decided on : Aug-02-1965
Reported in : [1967]63ITR248(All)
..... the provisions of the said proviso and must be deemed to suffer from a mistake apparent from the record that is why we think that the income tax officer was justified in the ..... present case in exercising his power under section 35 and rectifying the said mistakes the supreme .....
Tag this Judgment! Ask ChatGPTAlapati Venkataramiah Vs. Commissioner of Income Tax Hyderabad
Court : Supreme Court of India
Decided on : Mar-29-1965
Reported in : AIR1966SC115; [1965]57ITR185(SC); [1965]3SCR567
..... taxation was based on non consideration of various materials on record and it proceeded to rectify this order as a mistake apparent from the record accordingly it deleted para 4 in its order dated ..... registered conveyance in respect of land which was done subsequently and 4 that it is apparent from the entire transaction and the method of accounting adopted both by the assessee and .....
Tag this Judgment! Ask ChatGPTChittoor Motor Transport Co. (P.) Ltd. Vs. Income-tax Officer, Chittoo ...
Court : Supreme Court of India
Decided on : Oct-06-1965
Reported in : AIR1966SC570; [1966]59ITR238(SC)
..... for the relevant year as if the re computation is a rectification of a mistake apparent from the record within the meaning of this section and the provision of sub section 1 shall .....
Tag this Judgment! Ask ChatGPTHari Prasad Jayantilal and Co. Ltd. Vs. Income-tax Officer, Special In ...
Court : Supreme Court of India
Decided on : Nov-25-1965
Reported in : [1966]59ITR794(SC); [1966]2SCR732
..... reducing the rebate originally allowed as if the recomputation is a rectification of a mistake apparent from the record within the meaning of this section and the provisions of sub section 1 shall .....
Tag this Judgment! Ask ChatGPTG.T. Venkataswamy Reddy and ors. Vs. K.V. Puttanarasimharaju and ors.
Court : Karnataka
Decided on : Sep-10-1965
Reported in : AIR1966Kant341; AIR1966Mys341; (1965)2MysLJ719
..... tribunal can review its own order if there is a mistake apparent from the record but in the present case the power exercised by the ..... circumstances the impugned order suffers from errors of law apparent on the face of the records 3 the contention that the tribunal had no ..... whether the impugned order suffers from errors of law apparent on the face of the records 4 the facts relevant for the purpose of .....
Tag this Judgment! Ask ChatGPTRam Bhagat Vs. the Commissioner, Income-tax and anr.
Court : Punjab and Haryana
Decided on : Dec-15-1965
Reported in : AIR1967P& H493; [1966]61ITR146(P& H)
..... ratio was that though section 35 1 empowered the income tax authorities to rectify mistakes apparent from the record within four years from the date of the assessment order sought to be rectified ..... a mistake which becomes apparent only from the record of the firm was not a mistake apparent from the record so far as the assessment of the partner .....
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