Rectifiable - Judgment Search Results

Shirish Finance and Investment (P.) Ltd. Vs. M. Sreenivasulu Reddy

Court: Mumbai

Reported in: 2002(1)BomCR419

..... shareholder he is thereby prejudiced and aggrieved the right to rectify was recognised as common law and was translated into the ..... lordships then proceeded to examine the power of the court to rectify the register of members of the company under section 155 ..... declared to be void and consequently the register of members be rectified the principal relief was to declare the transactions void and .....

Binani Zinc Ltd. and ors. Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

..... these applications on the ground that no mistake has crept in the orders to be rectified 15 we have carefully considered the matter subsequent amendment having retrospective operation can form the ..... officer was justified in the present case in exercising his power under section 35 and rectifying the said mistakes incidentally we may mention that in moka venkatappaiah v additional income tax .....

income-tax Officer Vs. Iran Tea Trading Co. (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2002)80ITD537(Kol.)

..... year being nil in both the situation the assessing officer could rectify the assessment without notice because there was no enhancement in that ..... of the assessing officer under section 154 dated 31 3 1997 rectifying his appellate effect order dated 6 11 1995 would also not ..... order but it can be an order including an amended or rectified order the original order of assessment under section 143 3 wherein .....

Sarishti Pal Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Amritsar

..... this bench in sustaining the addition against the assessee should be rectified 6 in our view the reconsideration of these errors and omissions ..... section 254 2 of the act can be exercised only for rectifying the mistake apparent from the record and not reviewing any ..... tribunal and recorded their findings such findings of fact cannot be rectified in a rectification application under section 254 2 of the .....

M/S. Karan and Co. Vs. Income-tax Appellate Tribunal

Court: Delhi

Reported in: 94(2001)DLT77; 2002(63)DRJ170

..... of being seen easily seen obvious plain a mistake which can be rectified under section 254 2 is one which is patent which is ..... 254 2 of the act power is given to various authorities to rectify any mistake apparent from record in the civil procedure code the words are ..... is merely a mistake in the orders sought to be rectified the mistake to be rectified must be one apparent from the record a decision .....

Karan and Co. Vs. Itat

Court: Delhi

Reported in: (2001)169CTR(Del)361

..... the record to this extent the order of the tribunal would stand rectified revenue filed an application under section 256 1 of the act ..... of being seen easily seen obvious plain a mistake which can be rectified under section 254 2 is one which is patent which is ..... 254 2 of the act power is given to various authorities to rectify any mistake apparent from record in the civil procedure code the words are .....

Bansal Trading Co Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2002)76TTJ(Asr.)234

..... tarsem lal that the order passed by the tribunal on 23 12 1997 cannot be rectified particularly when the assessee has failed to pinpoint any apparent mistake furthermore the tribunal has ..... learned authorised representative could not pinpoint any apparent mistake from the record which can be rectified in this miscellaneous application the assessee has taken similar contentions which were taken in m .....

Shankar Sundaram Vs. Amalgamations Private Limited

Court: Company Law Board CLB

Reported in: (2002)108CompCas885

..... minutes of the annual general meeting will have to be properly rectified 5 shri krishna srinivasan counsel appearing for the company has ..... dined as baseless and self serving the applicant cannot seek to rectify the defects even if any by resorting to directions under ..... infructious in the application the applicant has sought for direction to rectify the minutes of the annual general meeting held on 29 .....

Sarishti Pal Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2002)76TTJ(Asr.)224

..... this bench in sustaining the addition against the assessee should be rectified 6 in our view the reconsideration of these errors and ..... section 254 2 of the act can be exercised only for rectifying the mistake apparent from the record and not reviewing any ..... tribunal and recorded their findings such findings of fact cannot be rectified in a rectification application under section 254 2 of the act .....

Popular Engineering Co. Vs. Income-tax Appellate Tribunal and anr.

Court: Punjab and Haryana

Reported in: (2001)168CTR(P& H)55; [2001]248ITR577(P& H)

..... the tribunal under section 254 2 can be exercised only for rectifying a mistake apparent from the record and not for reviewing revising ..... dispute no longer remains restricted to any mistake sought to be rectified power to recall an order is prescribed in terms of ..... the power conferred under section 254 2 on the tribunal for rectifying any mistake apparent from the record cannot be exercised to recall .....