Mistake Apparent On The Record - Judgment Search Results
Home > Cases Phrase: mistake apparent on the record Year: 2002 Page 1 of about 523 results (0.324 seconds)Paras Cold Storage and Ice Factory Vs. Assistant Commissioner of
Court : Income Tax Appellate Tribunal ITAT Chandigarh
Decided on : Aug-08-2002
Reported in : (2003)84ITD108(Chd.)
..... 1 of section with a view to rectify any mistake apparent from record a mistake apparent on the record must be an obvious and patent mistake and not something which can be established by a ..... however has been authorised to rectify mistakes in its orders which are apparent on the face of the records the expression mistake apparent on the record means a mistake either clerical or grammatical or .....
Tag this Judgment! Ask ChatGPTGanesh Chhababhai Vallabhai Patel Vs. Cit
Court : Gujarat
Decided on : May-09-2002
Reported in : (2002)175CTR(Guj)498
..... total income of such beneficiary was to be taxed therefore there was a mistake apparent from record hence rectification of assessment was justified because assessing officer had earlier applied the ..... total income of such beneficiary was to be taxed therefore there was a mistake apparent from record hence rectification of assessment was justified because assessing officer had earlier applied the .....
Tag this Judgment! Ask ChatGPTJ.N. Sahni Vs. Itat and ors.
Court : Delhi
Decided on : Jan-31-2002
Reported in : (2002)174CTR(Del)367
..... would directly apply both the sides have referred to mistakes as mistakes apparent from the record in the interest of justice we consider that it ..... such power of amendment is confined to rectification of mistake apparent from the record the power of review as is well known must ..... the notice of the tribunal that there is any mistake apparent from the record in our view amendment of an order does not .....
Tag this Judgment! Ask ChatGPTGanesh Chhababhai Vallabhai Patel Vs. Commissioner of Income-tax
Court : Gujarat
Decided on : May-09-2002
Reported in : [2002]258ITR193(Guj)
..... calculation of tax leviable on the representative assessee namely the trustees which being a mistake apparent from the record was proposed to be rectified under section 154 of the act the assessee trust ..... already assessed it was submitted that in view of that circular there was no mistake apparent from the record committed by the income tax officer it was finally submitted that these were highly .....
Tag this Judgment! Ask ChatGPTThe Bank of Rajasthan Ltd. Vs. I.A.C. (Asstt.)
Court : Income Tax Appellate Tribunal ITAT Jodhpur
Decided on : May-14-2002
Reported in : (2004)83TTJ(Jodh.)168
..... a result of subsequent interpretation of law by the supreme court would constitute a mistake apparent from the records and rectificatory action under section 35 154 of the income tax act 1922 1961 ..... found to be wrong in the light of judicial pronouncements rendered subsequently discloses a mistake apparent from the record when the court decides a matter it does not make the law in any .....
Tag this Judgment! Ask ChatGPTVisalakshi Gandhi Vs. Commissioner of Income-tax
Court : Chennai
Decided on : Nov-12-2002
Reported in : (2003)181CTR(Mad)523; [2003]260ITR323(Mad)
..... hands of assessee assessee filed petition under section 254 2 for rectification of mistake apparent from record in order of appellate tribunal demanded cancellation of order and matter sent back ..... matter to lower authorities does not give rise to mistake apparent form record held tribunal justified in holding that no error apparent form record which called for rectification t n estates abolition .....
Tag this Judgment! Ask ChatGPTUttam Lime Traders Vs. Income Tax Officer
Court : Income Tax Appellate Tribunal ITAT Jabalpur
Decided on : Jan-23-2002
Reported in : (2002)82ITD57Jab
..... was made on a wrong footing and thus there is no mistake apparent on record and as such the provisions of section 154 are not applicable ..... made on a wrong footing and thus there was no mistake apparent from the record within the meaning of section 154 no specific ground was ..... of the act were not valid as there was no mistake apparent on the record justifying the action of the ao the basis for this .....
Tag this Judgment! Ask ChatGPTCommissioner of Central Excise Vs. A.S.C.U. Ltd.
Court : Supreme Court of India
Decided on : Dec-04-2002
Reported in : 2003(90)ECC438; 2003(151)ELT481(SC); (2003)9SCC230
..... it has been held that a mistake apparent on the face of the record must be an obvious and patent mistake it is held that mistake apparent from the record cannot be something which would have ..... of tribunal no power of judicial review of tribunal only power of rectification of mistake apparent on record power limited while passing order tribunal relied upon literature and respondent s contention no .....
Tag this Judgment! Ask ChatGPTSamtel Colour Ltd. Vs. Union of India and ors.
Court : Delhi
Decided on : Aug-19-2002
Reported in : (2002)177CTR(Del)289
..... is somewhat co terminus with the power to rectify a mistake apparent from the record under section 154 of the act it is trite ..... section 154 as well the section provides for rectification of mistake apparent from the record while interpreting the scope of the said section the ..... decision on a debatable point of law is not a mistake apparent from the record in hotz hotels p ltd v cit 2001 248itr647 .....
Tag this Judgment! Ask ChatGPTSeth Madan Lal Modi Vs. Commissioner of Income-tax (Central)
Court : Delhi
Decided on : Nov-22-2002
Reported in : (2003)179CTR(Del)67; 101(2002)DLT408
..... volkart bros and ors 1971 82itr50 sc held that a mistake apparent from the record within the meaning of section 154 of the act must ..... decision on a debatable point of law is not a mistake apparent from the record in hotz hotels pvt ltd case supra a division bench ..... dated 30 august 1978 as there was no mistake apparent from the order or the record which the tribunal could rectify under section 254 .....
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