Rectifiable - Year 1997 - Judgments

Jan 17 1997 (TRI)

Usha Rectifier Corporation Vs. Collr. of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-17-1997

Reported in: (1997)(93)ELT71TriDel

..... the original authority that the bill of entry were filed by usha rectifier on their behalf as per their letter of authority dated 10 4 ..... 1982 they also authorised usha rectifier corpn in terms of para 383 of handbook of import export procedures ..... ltd is not correct as bill of entry is filed by usha rectifier it was conceded by the ld dr that the letter of authority .....

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Sep 12 1997 (HC)

Assistant Commissioner of Income Tax Vs. Nitu Trading Co. Ltd.

Court: Kolkata

Decided on: Sep-12-1997

Reported in: (1998)61TTJ(Cal)63

..... the appeal this mistake is apparent from record which should be rectified and the appeal should be treated as not withdrawn and subsisting ..... therefore the only alternative action left with an authority is to rectify the original order of dismissal of appeal under s 154 ..... self evident and glaring mistake from original order the cit a rectified the mistake of dismissal of appeal as withdrawn by deciding .....

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Sep 12 1997 (TRI)

Assistant Commissioner of Income Vs. Nitu Trading Co. Ltd.

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Sep-12-1997

Reported in: (1998)65ITD157(Kol.)

..... the appeal this mistake is apparent from record which should be rectified and the appeal should be treated as not withdrawn and ..... this section the authority concerned b shall make such amendment for rectifying any such mistake which has been brought to its notice ..... therefore the only alternative action left with an authority is to rectify the original order of dismissal of appeal under s 154 .....

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Dec 11 1997 (SC)

Deccan Sugar and Abkari Co. Ltd. Vs. Commissioner of Excise, A.P.

Court: Supreme Court of India

Decided on: Dec-11-1997

Reported in: JT1998(4)SC292; (1998)3SCC272

..... potable liquors to potable purposes both during and after the manufacture of rectified spirit continues unaffected any rectified spirit supplied diverted or utilised for potable purposes i e for obtaining ..... with the question whether the state could cancel licences given to a distillery manufacturing rectified spirit on the grounds as alleged to be relevant for such cancellation therefore strictly .....

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Nov 11 1997 (HC)

Controller of Estate Duty Vs. M. Rajendran

Court: Chennai

Decided on: Nov-11-1997

Reported in: [1999]239ITR322(Mad)

accountable person has filed an appeal against the order as rectified the tribunal was justified in holding that the appeal filed

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Sep 29 1997 (TRI)

Ramkumar Jalan Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Sep-29-1997

Reported in: (1998)66ITD576(Mum.)

..... a mistake apparent from record which the tribunal was bound to rectify it is not possible to subscribe to this view the law ..... evidence to prove the genuineness of credits resulted in a mistake rectifiable under the provisions of s 254 2 of the act according ..... the assessee which can be termed mistake apparent from the record and rectifiable under the provisions of s 254 2 though of course subject .....

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Mar 04 1997 (TRI)

Mangalore Chemicals and Vs. Collr. of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Mar-04-1997

Reported in: (1997)(93)ELT548TriDel

..... devices i e transformers injunction coils resistors and in regulators etc the group includes rectifiers by which alternating current is converted into direct current and to inverters by which ..... convertors 6 2 the notes further indicate that this heading 8504 also includes stabilized suppliers rectifiers combined with regulator except those specifically designed to form a unit of heading 8471 .....

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Oct 16 1997 (HC)

Commissioner of Income-tax Vs. Tamil Puthakalayam

Court: Chennai

Decided on: Oct-16-1997

Reported in: [1999]240ITR599(Mad)

n v balasubramanian j 1 at the instance of the revenue the income tax appellate tribunal madras has stated a...

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Jul 24 1997 (HC)

Himachal Pradesh Financial Corporation Vs. Commissioner of Income-tax

Court: Himachal Pradesh

Decided on: Jul-24-1997

Reported in: [1998]233ITR450(HP)

..... has taken a different view in its appellate order it rectified the mistake by referring to the judgment of the supreme court ..... several mistakes in the said order and required to be rectified the tribunal rejected its contention and dismissed m p no 70 ..... the circumstances of the case the tribunal had the jurisdiction to rectify an admitted contentions sic and debatable matter under the provisions of .....

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Sep 17 1997 (HC)

Commissioner of Income-tax Vs. Schlumberger Sea Co. Inc.

Court: Kolkata

Decided on: Sep-17-1997

Reported in: [2003]264ITR331(Cal)

to its jurisdiction the jurisdiction to pass an order in rectification arises when the supreme court lays the matter at rest

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