Mistake Apparent On The Record - Judgment Search Results
Home > Cases Phrase: mistake apparent on the record Year: 2005 Page 1 of about 545 results (0.469 seconds)Shahid Atiq Vs. Ito, Ward 5(8)
Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jun-30-2005
Reported in : (2005)97ITD22(Delhi)
..... matter to learned commissioner appeals and failure to do so amounts to a mistake apparent on face of record which mistake has to be rectified by issuing directions and by amending the order of ..... contentions raised by the assessee in these circumstances the hon ble tribunal has committed a mistake apparent from record for having not restored the matter to the file of the commissioner appeals for .....
Tag this Judgment! Ask ChatGPTShri Shahid Atiq L/H of Late Sh. Vs. Income-tax Officer
Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jun-30-2005
Reported in : (2005)98TTJ(Delhi)971
..... matter to learned cit a and failure to do so amounts to a mistake apparent on face of record which mistake has to be rectified by issuing directions and by amending the order of ..... contentions raised by the assessee in these circumstances the hon ble tribunal has committed a mistake apparent from record for having not restored the matter to the file of the commissioner of income .....
Tag this Judgment! Ask ChatGPTincome Tax Officer Vs. Bir Engg. Works [Alongwith Misc.
Court : Income Tax Appellate Tribunal ITAT Amritsar
Decided on : Feb-14-2005
Reported in : (2005)94ITD164(Asr.)
..... the issue as to what constitutes a mistake apparent from record the hon ble supreme court observed that a mistake apparent on the record must be obvious and patent mistake and not something which can be ..... interpretation of section 71 2 is a debatable question and therefore it was not mistake apparent from the record which could be rectified under section 154 of the it act the issue regarding .....
Tag this Judgment! Ask ChatGPTAssistant Commissioner of Income Vs. C.V.M. Exports
Court : Income Tax Appellate Tribunal ITAT Rajkot
Decided on : Nov-25-2005
Reported in : (2006)103ITD251(Rajkot.)
..... per the income disclosed in the original return if it amounts to a mistake much less a mistake apparent from record iv what is the scope of powers of the ao under section 154 ..... while passing order under section 143 1 there cannot be said to be mistake much less a mistake apparent on record in its order passed under section 143 1 which could be rectified by .....
Tag this Judgment! Ask ChatGPTThe East India Hotels Ltd. and anr. Vs. the Assessing Authority (Sales ...
Court : Delhi
Decided on : May-05-2005
Reported in : 120(2005)DLT300; [2005]142STC376(Delhi)
..... for us to spell out the distinction between the expressions error apparent on the face of the record and mistake apparent from the record but suffice it to say that the income tax officer was ..... 48 empowers the authorities to exercise on his own motion power to rectify any mistake apparent from the records a bare reading of this provision further shows that it is only the rectification .....
Tag this Judgment! Ask ChatGPTO.K. Pradeep and Co. Vs. Asstt. Cit
Court : Income Tax Appellate Tribunal ITAT Cochin
Decided on : Aug-03-2005
Reported in : (2008)110ITD509(Coch.)
..... a cash credit in view of the above the mistakes explained is a mistake apparent from records and i am convinced that the order dated 30 ..... 93 vide assessment order dated 30 3 2000 there was a mistake apparent from record that the sum of rs 2 lakhs which was added to ..... view of the fact that it cannot be treated as a mistake apparent on record he further submitted that the order of the tribunal itself is .....
Tag this Judgment! Ask ChatGPTincome Tax Officer and ors. Vs. Maheshwari Sewa Samiti and ors.
Court : Income Tax Appellate Tribunal ITAT Nagpur
Decided on : Oct-21-2005
Reported in : (2005)98TTJ(Nag.)832
..... the impugned orders in all the aforesaid appeals be recalled because there is a mistake apparent from the record because instruction no 6 2003 dt 17th july 2003 has not been considered by ..... 2 of the it act 1961 expressly confers power upon the tribunal to correct any mistake apparent from the record and power to amend any order passed under sub section 1 of section 254 .....
Tag this Judgment! Ask ChatGPTCit Vs. Himalaya Cold Storage and Iron Industries
Court : Allahabad
Decided on : Jan-31-2005
Reported in : [2005]147TAXMAN90(All)
..... view of the foregoing discussions we are of the considered opinion that no mistake apparent on the record existed when the assessing officer initiated the proceeding under section 154 of the ..... at the time of initiation of proceedings under section 154 therefore there was no mistake apparent from record deciding the issue after taking jurisdictional high court s decision into consideration income tax .....
Tag this Judgment! Ask ChatGPTMinerals and Metals Trading Corporation of India Limited Vs. Trade Tax ...
Court : Allahabad
Decided on : Jan-20-2005
Reported in : (2008)11VST370(All)
..... investigation and are doubtful and where two opinions are possible cannot be said to be mistake apparent on record and are outside the purview of section 22 of the act 7 in the ..... conceivably two opinions a decision on a debatable point of law is not a mistake apparent from the record 8 in the case of concrete spun pipe works v sales tax officer sector .....
Tag this Judgment! Ask ChatGPTShri Alex C. Joseph Vs. Cc
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Decided on : Feb-02-2005
Reported in : (2005)(185)ELT171Tri(Bang.)
..... of debatable point of law also cannot be treated as mistake apparent from the record 1971 2 s c c 526 and 1997 8 s ..... also the learned jdr carefully the power to rectify mistakes apparent on the face of record is given to the tribunal under section 35 c ..... 1962 paras 4 5 rectification of mistake mistake apparent on the face of the record must be an obvious and patent mistake and not something which has .....
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