Rectifiable - Judgment Search Results

Cellulose Products of India Ltd. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(82)ELT147TriDel

..... learned senior advocate then referred to the technical opinion given by various experts regarding rectified spirit being not power alcohol attracting central excise duty as demanded by the department ..... the law ministry s opinion that all the collectorates except baroda collectorate were treating rectified spirit as non excisable and only baroda collectorate had proposed classification under heading .....

Kothari Industrial Corporation Ltd. Vs. Agricultural Income-tax Office ...

Court: Karnataka

Reported in: ILR1998KAR1510; [1998]230ITR306(KAR); [1998]230ITR306(Karn)

..... on the other hand when an application for rectification is allowed the original order is rectified or corrected the rectification presupposes the continuance of the original order with the change ..... proceedings for rectification are proceedings for assessment and consequently the effect of rectification was to rectify the taxable turnover which was part of the total turnover and the process of .....

B.F. Goodrich Co. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1996)57ITD309(Kol.)

that the sub section does not make the provision for rectification of defects in the signature in the return however such

State of U.P. and ors. Vs. Modi Distillery and ors.

Court: Supreme Court of India

Reported in: JT1995(6)SC523; 1995(5)SCALE59; (1995)5SCC753; [1995]Supp3SCR119

..... otherwise specified other than drugs and medicines 70 per litre e brandy gin whisky rums rectified spirit and other sorts of spirit not otherwise specified 60 per litre of alcohol 3 ..... trade into several kinds of alcohol beverages and industrial alcohols were clearly and differently treated rectified spirit for industrial purposes was defined as spirit purified by distillation having a strength not .....

Monarch Foods Pvt. Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

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

..... debate may lead to two possibly reasonable views would not be rectifiable within the limited scope of section 154 if such mistake ..... have been the possibility of two different opinions and therefore not rectifiable or to say more correctly not necessitating rectification at a ..... 80hhc was a mistake apparent from the record and hence rectifiable under section 154 of the act this answers the second .....

Modu Timblo Vs. First Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

..... income tax appellate tribunal should not prejudice a party the tribunal has inherent powers to rectify a mistake where the tribunal fails or omits to deal with an important contention affecting ..... learned departmental representative further asserted that only a mistake apparent from the record can be rectified failure of the tribunal to consider an argument advanced by either party for arriving at .....

Dhanoolal and Sons Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1996)57ITD426(Kol.)

..... officer nor the cit a entertained the evidence and rectified or got rectified the intimation under section 143 1 a thus neither ..... 154 the assessing officer should have entertained the same and rectified the order to support his argument he placed reliance on ..... mistake was apparent from the record and it was worth rectifying the assessing officer rejected the application under section 154 on .....

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

Court: Allahabad

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

..... was subsequently held to be inoperative and ineffective could be rectified on the ground that there was a mistake apparent on ..... a statute it is further significant that the order which stood rectified for earlier assessment order was passed by the tribunal on ..... assessment and thereafter when the petitioner applied for rectification refusal to rectify such a mistake which is apparent on the face of .....

Nahar Trust Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

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

..... that the issue under appeal is a debatable one and not rectifiable under section 154 he should have followed that if two ..... assessee under section 154 the assessing officer negatived the objections and rectified the order passed on 15 4 1986 restoring the original tax ..... on merits or on technical grounds that the order cannot be rectified under section 154 even on merits the term maximum marginal .....

Commissioner of Income-tax Vs. E.i.D. Parry Limited

Court: Chennai

Reported in: [1995]216ITR489(Mad)

..... is committed either intentionally or unintentionally can cause injury to public interest and attempts to rectify the mistake can result in protracted litigations and end in a blind the questions ..... and machinery which were sold within a period of eight years 6 he accordingly allegedly rectified the assessment by adjusting specifically to the withdrawal of development rebate guest house expenditure .....