Mistake - Year 2002 - Judgments

Aug 08 2002 (TRI)

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.)

..... the application of the assessee for rectifying the impugned order are not pointing towards any mistake apparent from order of the tribunal for rectification of the same but suggest the ..... income tax act 1961 is not confined to arithmetical or clerical mistakes nor only to correct substantive mistakes but also procedural mistakes recalling an appellate order passed by the tribunal under section 254 .....

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May 09 2002 (HC)

Ganesh Chhababhai Vallabhai Patel Vs. Commissioner of Income-tax

Court: Gujarat

Decided on: May-09-2002

Reported in: [2002]258ITR193(Guj)

..... provisionand since that was not done in the original assessment a mistake in the calculation of tax apparent from the record had ..... thus according to the income tax officer there had been a mistake in the 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 .....

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Mar 20 2002 (HC)

Jagdish Chand Gupta and anr. Vs. Dr. Rajinder Parshad and ors.

Court: Punjab and Haryana

Decided on: Mar-20-2002

Reported in: AIR2002P& H251

..... it has been observed the arithmetical mistake is a mistake of calculation a clerical mistake is a mistake in writing or typing whereas an ..... section 152 cpc provides for correction of clerical or arithmetical mistakes injudgments decrees or orders of errors arising therein from ..... omission the exercise or this power contemplates the correction of mistakes by the court or its ministerial actions and does .....

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Jun 13 2002 (HC)

Sambhu Nath Dalal and anr. Vs. Radharaman Middya and ors.

Court: Kolkata

Decided on: Jun-13-2002

Reported in: (2003)1CALLT301(HC)

..... the land from parulbata in the deed executed by parulbala the mistake in the description of plot number was mentioned but in ..... kumari acquired title the plot number was correctly mentioned therefore the mistake in the deed executed by man kumari in favour of ..... can be understood from other relevant facts yet it remains a mistake requiring rectification of the deed registered under the registration act .....

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Jun 10 2002 (TRI)

Adhunik Food Products Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jun-10-2002

Reported in: (2002)(82)ECC324

..... for infant use and the same had also not been considered these mistakes also need to be rectified iii the assessee had relied upon a ..... aspect had not been looked into nor considered by the tribunal the mistake needs to be rectified not only to hold that there is ..... relied upon to draw adverse inference against the assessee with respect this mistake also needs to be rectified in view of the decision of .....

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Jan 23 2002 (TRI)

Uttam Lime Traders Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Jabalpur

Decided on: Jan-23-2002

Reported in: (2002)82ITD57Jab

..... after considering the reply of the assessee the ao rectified the mistake which according to him being apparent on the face of ..... could have taken the matter with the ao to rectify the mistake no such application was moved before the ao though certificate ..... disallowed the same learned departmental representative contended that this was mere mistake on the part of ao that while computing the total income .....

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May 14 2002 (TRI)

The 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

..... interpretation of law by the supreme court would constitute a mistake apparent from the records and rectificatory action under section ..... decision the supreme court pronouncing the correct legal position a mistake has occurred in any of the completed assessments in ..... in the light of judicial pronouncements rendered subsequently discloses a mistake apparent from the record when the court decides a .....

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Dec 04 2002 (HC)

Commissioner of Income Tax Vs. Milex Cable Industries

Court: Gujarat

Decided on: Dec-04-2002

Reported in: (2003)182CTR(Guj)442

..... assessee himself had revealed the facts with regard to the mistakes committed in totalling and therefore no penalty should have been ..... submitted by him that immediately upon knowing the fact that mistakes had been committed in totalling under letter dt 11th jan ..... and immediately upon knowing the fact with regard to the mistakes committed by the assessee the assessee had addressed letter dt .....

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Feb 22 2002 (TRI)

Laxmi Electronics, Mould and Vs. C.C., Bangalore

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on: Feb-22-2002

Reported in: (2002)(142)ELT261Tri(Bang.)

..... the party where it was felt not necessary can not be mistake application of evidence to material on record with reference to facts ..... it as have been made in this rom application the mistake should be a mistake that is obvious from reading of the proceedings apparent ..... to merits of the controversy raised before tribunal could not be mistakes under section 129b 2 following the same in the facts of .....

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Nov 26 2002 (TRI)

Kangra Bajri Co. Vs. A.C.i.T. [Alongwith I.T.A. Nos.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Decided on: Nov-26-2002

Reported in: (2004)90ITD124(Chd.)

..... that the issue being debatable and controversial these were not mistakes apparent from record and therefore fell outside the scope of ..... counsel also and it is seen that this is a mistake apparent from records and the assessing officer was justified in ..... interest under the above mentioned sections however he detected such mistake and thereafter rectified the order under section 154 and charged .....

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