Rectifiable - Judgment Search Results

H.P. State Industrial Dev. Corpn. Vs. Additional Commissioner of

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2003)87ITD551(Chd.)

..... mistake of law apparent from record which required to be rectified under section 154 accordingly the assessing officer charged interest ..... constitutes mistake apparent from record and therefore same could be rectified under section 154 of income tax act 1961 this ..... officer therefore issued a notice under section 154 proposing to rectify the order thereafter the assessing officer passed an order and .....

Finquick Finance (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2003)81TTJ(Delhi)319

a party before the tribunal the latter situation is not rectifiable under section 254 2 but the former is and it

Hyderabad Chem. and PharmA. Works P. Ltd. Vs. Alco Chem. Ltd.

Court: Andhra Pradesh

Reported in: 2003(156)ELT638(AP)

..... the factual matrix is in a narrow compass the plaintiff purchased rectified spirit from the defendant company during the period 1973 74 under ..... be indicated briefly there is no dispute that the defendant supplied rectified spirit under exs a 1 to a 5 and collected export ..... duty which was refunded to them he also deposed that the rectified spirit supplied by the seller was given to various hospitals and .....

JaIn Irrigation Systems Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2003)86ITD243(Pune.)

..... records papers available at the time the order sought to be rectified was passed in the case of the appellant the expression record ..... the question the validity of order passed under section 154 seeking to rectify intimation under section 143 1 a was assailed on the ground ..... in regard to the royalty was wrongly claimed the error was rectified by resorting to section 154 of the act 16 the learned .....

U.P. Forest Corporation Vs. Itat

Court: Allahabad

Reported in: [2004]135TAXMAN558(All)

..... order dated 18 4 1999 sic for the present year be rectified to incorporate the ratio direction of hon ble allahabad high ..... result in miscarriage of justice nothing would preclude the court from rectifying the error this court in s nagaraj v state of ..... disturbing finality when the constitution was framed the substantive power to rectify or recall the order passed by this court was specifically .....

Alco Chem Ltd. Vs. Hyderabad Chemical and Pharmaceutical Works Ltd.

Court: Andhra Pradesh

Reported in: III(2003)BC508

..... the factual matrix is in an arrow compass the plaintiff purchased rectified spirit from the defendant company during the period 1973 74 under ..... be indicated briefly there is no dispute that the defendant supplied rectified spirit under exs a 1 to a 5 and collected export ..... duty which was refunded to them he also deposed that the rectified spirit supplied by the seller was given to various hospitals and .....

Punjab Tractor and Agricultural Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2004)90TTJ(Chd.)717

..... technical nature ile submitted that immediately on receipt of the show cause notice the assessee rectified the defect and furnished a certified copy of the instrument of partnership signed by both ..... that in order to advance the cause of substantial justice such technical defect can be rectified before completion of the assessment the courts quasi judicial tribunals have inherent power to allow such .....

C.E.S.C. Ltd. and anr. Vs. Deputy Commissioner of Income-tax and ors.

Court: Kolkata

Reported in: (2003)183CTR(Cal)116,[2003]262ITR243(Cal)

..... is whether it is open to the department to seek to rectify a regular assessment or a summary assessment on the ground of ..... holding that intimation issued under section 143 1 a cannot be rectified under section 154 after issue of notice under section 143 2 ..... subsequent judgment may furnish the assessing authority with the jurisdiction to rectify an order on the ground of mistake apparent from the record .....

Vijay Mallya Vs. Assistant Commissioner of Income Tax

Court: Kolkata

Reported in: (2003)183CTR(Cal)201

..... reason in the assessment order is a mistake apparent from the record rectifiable under section 154 he also pointed out that the learned judge ..... unless there is a mistake apparent from the records the jurisdiction to rectify cannot be assumed the mistake apparent from the record is a ..... a mistake apparent from the records there is nothing to be rectified if two opinions can be formed it would not be a .....

Jyoti Wires Inds. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... is that the invoice was not authenticated the same being rectifiable and rectified by the respondents the modvat credit cannot be denied ..... are lacking on the invoices are being considered as non rectifiable mistakes the issue was contested by both sides while the ..... conclusion whether the invoice on such credit was availed were rectified and defect cured therefore this appeal is required to be .....