Mistake Apparent On The Record - Judgment Search Results

Damodar H. Shah Vs. Assistant Commissioner of Income Tax

Court : Gujarat

Reported in : [2000]245ITR774(Guj)

..... fact exists when it does not or it may be a glaring mistake of law mistake apparent from the record is a mistake which is ex facie borne out from the plain reading of the ..... in fact s 154 would cover all cases of mistakes apparent from the record which could be rectified by the concerned authorities mistake apparent from the record which has the effect of enhancing assessment ought to .....

Hotz Hotels Pvt. Ltd. Vs. Commissioner of Income-tax

Court : Delhi

Reported in : (2001)164CTR(Del)319; [2001]248ITR647(Delhi)

..... not an issue which can be treated to be a mistake apparent from the record he was of the view that interpretation of section 80m ..... power of the tribunal in section 154 to rectify any mistake apparent from the record is undoubtedly not more than that of the high court ..... of the present case we find that there was no mistake apparent from the record which could be rectified under section 154 the act we .....

Smt. Baljeet Jolly Vs. Commissioner of Income Tax

Court : Delhi

Reported in : (2001)164CTR(Del)37; [2001]250ITR113(Delhi); [2001]113TAXMAN38(Delhi)

..... laxmi chand bagaji bombay on the ground there was no mistake apparent on record in its order disregarding that the said credit appeared ..... cannot by any stretch of imagination be treated as mistake apparent on the record warranting action under section 254 2 4 before we ..... aforesaid tribunal came to hold that there was no mistake apparent on record and the application was thereforee dismissed 5 a bare .....

Munjal Showa Ltd. Vs. Deputy Commissioner of Income Tax

Court : Delhi

Reported in : (2001)69TTJ(Del)480

..... be conceivably two opinions a decision on a debatable point of law is not a mistake apparent from record this view finds support from various decisions including the decisions in 1971 82itr50 sc ..... long drawn reasoning and arguments thus it could not be said that there was a mistake apparent from record in the original assessment order passed by the assessing officer we thereforee hold that .....

Deputy Commissioner of Vs. Uttar Pradesh Forest Corporation

Court : Income Tax Appellate Tribunal ITAT Lucknow

..... deal with a preliminary objection of the nature concerned herein certainly amounts to a mistake apparent from the record the decisions reference and relied upon by the assessee are distinguishable on facts ..... in the subsequent decision and therefore the original order of the tribunal discloses a mistake apparent from the record namely that the assessee was not entitled to interest on the advance tax .....

Dy. Cit Vs. U.P. Forest Corporation

Court : Income Tax Appellate Tribunal ITAT Lucknow

Reported in : (2001)79ITD319Luck

..... deal with a preliminary objection of the nature concerned herein certainly amounts to a mistake apparent from the record the decisions reference and relied upon by the assessee are distinguishable on facts ..... in the subsequent decision and therefore the original order of the tribunal discloses a mistake apparent from the record namely that the assessee was not entitled to interest on the advance tax .....

Deputy Commissioner of Income Tax Vs. U.P. Forest Corporation

Court : Income Tax Appellate Tribunal ITAT Lucknow

..... deal with a preliminary objection of the nature concerned herein certainly amounts to a mistake apparent from the record the decisions referred and relied upon by the assessee are distinguishable on facts ..... in the subsequent decision and therefore the original order of the tribunal discloses a mistake apparent from the record namely that the assesses was not entitled to interest on the advance tax .....

Ghanshyam Das Jethwani Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Jaipur

..... the tribunal ita no 1184 jp 1997 dt 11th august 1999 some rectifiable mistakes apparent on the face of record have crept in and therefore same require to be rectified in terms of ..... is required sec 254 2 makes it clear that a mistake apparent from the records is rectifiable but in order to bring the mistake within the ambit of these provisions the claimant has to .....

Arora International Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2001)(73)ECC201

..... to rectification of the mistakes apparent from the record calling for amendment of the order rectification means taking out mistakes from a mistake apparent on the record must be an obvious and patent mistake and not something ..... made by the applicants in the rom application we find that there is no mistake apparent from the record which called for rectification under section 35c 2 of the act in the .....

Alcobex Metals Pvt. Ltd. Vs. the Commercial Taxes Officer

Court : Rajasthan

Reported in : 2000(2)WLN153

..... the statute itself would not make it any less a mistake apparent from the record mistake apparent from record is definitely something wider than mistake which can be pointed out as typographical error or inadvertent ..... of contract of works contract eligible to tax which could be considered a mistake apparent from the record to justify exercise of power of rectification but before such examination it .....