Mistake Apparent On The Record - Judgment Search Results
Home > Cases Phrase: mistake apparent on the record Year: 1975 Page 1 of about 327 results (0.264 seconds)Patiala Biscuit Manufacturers P. Ltd. Vs. Commissioner of Income-tax
Court: Punjab and Haryana
Decided on: Mar-24-1975
Reported in: [1976]103ITR208(P& H)
..... was justified in law in holding that there was no mistake apparent from the record in its order dated january 12 1972 which could ..... the appellate tribunal may with a view to rectifying any mistake apparent from the record amend any order passed by it under sub section ..... on a debatable point of law is not a mistake apparent from the record we have already given the facts and the interpretation .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Madurai Knitting Company
Court: Chennai
Decided on: Feb-13-1975
Reported in: [1976]104ITR36(Mad)
..... without jurisdiction all the same the tribunal gave a finding that there was a mistake apparent from the record which could have been rectified by the income tax officer under section 35 1 ..... are in pari materia both confer jurisdiction on an income tax officer for rectifying mistakes apparent from the record the only difference being that an appeal is provided under the income tax act .....
Tag this Judgment! Ask ChatGPTJ.K. Synthetics Ltd. Vs. O.S. Bajpai, Income-tax Officer, Central and ...
Court: Allahabad
Decided on: Jul-17-1975
Reported in: [1976]105ITR864(All)
..... that provision is meant for the rectification of a mistake apparent from the record it has no application where the view of the ..... act except the limited powers of rectification of mistakes apparent on the face of record under section 154 23 we are conscious of ..... the controversy had already been referred to the prescribed authority apparently the income tax officer was not satisfied with the claim .....
Tag this Judgment! Ask ChatGPTAdditional Commissioner of Income-tax Vs. Bharat Vijay Mills Ltd.
Court: Gujarat
Decided on: Sep-10-1975
Reported in: [1985]152ITR255(Guj)
..... of the income tax act 1961 a mistake apparent on the record must be an obvious and patent mistake and not something which can be established ..... position we have to examine whether there was an error apparent on the record in the matter of assessment of the assessee company for ..... the ito is so absurd that there was an error apparent on the record in the matter of interpretation and the succeeding ito was .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Narula Cold Storage and Ice Factory
Court: Orissa
Decided on: Dec-01-1975
Reported in: [1976]104ITR148(Orissa)
..... of the income tax act was attracted as there was a mistake apparent on the record of the case with regard to the judgment of the gujarat ..... of the assessee s business from out of the reserve fund is apparent from the terms of the proviso the entries in the account books ..... made provision for the development rebate in the relevant year the only mistake pointed out by the income tax officer is that it had .....
Tag this Judgment! Ask ChatGPTM/S. Murarilal Mahabir Prasad and Others Vs. Shri B. R. Vad and Others ...
Court: Supreme Court of India
Decided on: Sep-05-1975
Reported in: (1976)5CTR(SC)34
..... section 15a it must follow as a corollary that the power to rectify a mistake apparent from the record can be exercised by the collector under section 35 of the act of 1953 ..... the aforesaid notice as another firm by the name of m s murarilal balkrishna had apparently started doing business at the place where the assessee firm was carrying on its business .....
Tag this Judgment! Ask ChatGPTMurarilal Mahabir Prasad and ors. Vs. Shri B.R. Vad and ors.
Court: Supreme Court of India
Decided on: Sep-05-1975
Reported in: AIR1976SC313; (1975)2SCC736; [1976]1SCR689; [1976]37STC77(SC)
..... section 15a it must follow as a corollary that the power to rectify a mistake apparent from the record can be exercised by the collector under section 35 of the act of 1953 ..... the aforesaid notice as another firm by the name of m s murarilal balkrishna had apparently started doing business at the place where the assessee firm was carrying on its business .....
Tag this Judgment! Ask ChatGPTMulchand Vs. Commissioner of Income-tax and ors.
Court: Madhya Pradesh
Decided on: Oct-06-1975
Reported in: [1977]107ITR932(MP)
..... as the case may be shall be deemed to be 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 ChatGPTM.N. Ramachandra Setty Vs. Sub-inspector of Police and anr.
Court: Karnataka
Decided on: Nov-21-1975
Reported in: 1976CriLJ1145
..... on merits held the 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 tribunal under section 254 ..... no myj 5289 and mel 4938 were found loaded with paddy and moving without permit apparently to dharwar district via agasanahalli food gate of sorab taluk it is said that the .....
Tag this Judgment! Ask ChatGPTState of Karnataka Vs. Abdul Rahiman and ors.
Court: Karnataka
Decided on: Sep-10-1975
Reported in: 1976CriLJ928
..... on merits held the 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 tribunal under section 254 ..... of criminal procedure 1973 hereinafter referred to as the new code and directing that the record should be bent back to the magistrate and the magistrate should proceed to dispose of .....
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