Mistake - Judgment Search Results

Modu Timblo Vs. First Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

..... tribunal to file any further evidence the learned departmental representative further asserted that only a mistake apparent from the record can be rectified failure of the tribunal to consider an ..... light of these findings the above observations of the tribunal clearly suffer from an apparent mistake 77 the learned departmental representative s assertion that the word frozen or restriction was .....

Monarch Foods Pvt. Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1995)53ITD33(Ahd.)

..... by no stretch of argument or imagination can they be called mistakes apparent on the record requiring any rectification in terms of ..... by no stretch of argument or imagination can they be called mistakes apparent from record requiring any rectification in terms of the ..... be rectifiable within the limited scope of section 154 if such mistake has resulted in underassessment of the income of the assessee .....

Mrs. Malabika Dhar and Others Vs. University of North Bengal and Other ...

Court: Kolkata

Reported in: AIR1995Cal303

..... projected by the respondents is that the petitioners were given admission wrongly erroneously and by mistake by superseding others who were entitled to priority over them according to the merit ..... therefore the petitioners should have been declared to have failed in the examination and this mistake having been detected subsquently the order cancelling the declaration that the petitioner had passed .....

Elpro International Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(81)ELT598TriDel

..... discharge of its functions 5 the present matter relates to an application for rectification of mistake the procedure regarding hearing of such application is laid down in the cegat procedure rules ..... any application miscellaneous application connected with the main appeal particularly an application for rectification of mistake has to be considered by the same bench consist of same members and if they .....

Nahar Trust Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1996)57ITD55(Mad.)

..... moved a petition under section 154 stating that there is a mistake in calculation of tax while adopting the maximum marginal rate you ..... for the reason that the ordinary rates have been applied by mistake in the revision order instead of maximum marginal rate the assessee ..... a debatable issue cannot be a subject matter of rectification a mistake which could be rectified under section 154 must be an .....

Sushila Devi Vs. Commissioner of Income-tax and ors.

Court: Allahabad

Reported in: (1995)127CTR(All)22; [1995]214ITR137(All); [1995]80TAXMAN117(All)

..... allowed the application on the ground the original order did contain mistake and thereby conclusion drawn was wrong it was further observed that ..... the exercise of this power of rectification if there is a mistake apparent on the face of the record that could always be ..... when the petitioner applied for rectification refusal to rectify such a mistake which is apparent on the face of the record cannot be .....

Sanyasi Charan Jena and ors. Vs. Rai Charan Jena and ors.

Court: Orissa

Reported in: 1995(I)OLR350

..... and is confined only to the correction of mistakes of omission mentioned therein an arithmetical mistake is a mistake of calculation a clerical mistake is a mistake in writing or typing as error arising ..... counter affidavit filed by them where it has been stated that there were sufficient clerical mistakes and errors as certain relevant materials were not taken into consideration when the original .....

Assistant Commissioner of Vs. Topsel (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1996)56ITD187(Kol.)

..... or completion of regular assessment or reassessment rectification under s 154 mistake apparent order passed under s 132 5 not in accordance ..... cit a was not justified in holding that there was a mistake apparent from record according to the id departmental representative the ..... in rejecting the petition for rectification as there is no mistake apparent from the record the cit a was not justified .....

K. Gangadhar Ramareddy Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1996)59ITD282(Hyd.)

..... a is somewhat coterminous with the power to rectify a mistake apparent from the record under section 154 therefore the board ..... incentive bonus towards expenses this particular claim is a obvious mistake as the claims have been made by claiming obviously incorrect ..... the assessing officer to rectify under section 154 the obvious mistake by withdrawing the deduction which were wrongly allowed initially is .....

Arizona Vs. Evans

Court: US Supreme Court

..... court rejected the distinction between clerical errors committed by law enforcement personnel and similar mistakes by court employees and predicted that the exclusionary rule s application would serve ..... with manifold benefits new possibilities of error due to both computer malfunctions and operator mistakes most germane to this case computerization greatly amplifies an error s effect and .....