Rectifiable - Judgment Search Results

The Ugar Sugar Works Ltd., Shri Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2008)(127)ECC39

..... is reproduced 4 the appellant manufactures sugar and molasses from the molasses rectified spirit is produced rectified spirit is denatured and de natured spirit is also manufactured the appellant ..... herein below 4 the appellant manufactures sugar and molasses from the molasses rectified spirit is produced rectified spirit is denatured and de natured spirit is also manufactured the appellant .....

U.B. Engineering Ltd. Vs. Jt. Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2008)1113ITD577(Pune.)

..... taken into consideration even then it cannot be said that there is any mistake apparent rectifiable under section 154 in the order that was passed before collecting the subsequent materials that ..... from the above application it is clear that the assessee requested the a o to rectify the original assessment by disallowing depreciation which was originally allowed in line with the understanding .....

Varas International (P) Ltd. Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Kolkata

..... 51 of the aforesaid list ii therefore the levy of excise countervailing duty on the rectified spirit is beyond the legislative competence of the state government learned counsel further submitted ..... direct evidences to prove his contention that the item imported from outside west bengal was rectified spirit the learned counsel filed a bunch of papers containing some correspondences with the excise .....

Bimal Bhatt Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... and improper an oversight of the fact cannot constitute an apparent mistake rectifiable under section 254 2 this might at the worst lead to ..... but it is a matter more of merit and cannot be rectified within the scope of rectification the powers of the tribunal while ..... officer or the assessee so when we speak of amendment or rectifying the mistake the earlier order can never be recalled by the .....

Vinbros and Company Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Chennai

Reported in: (2008)110ITD185(Chennai)

..... as seen from the facts in that case is potable spirit which obviously was rectified spirit already converted by rampur distilleries into potable spirit and supplied by rampur distilleries ..... other alcoholic spirits the same cannot be equated therewith and assessee engaged in production of rectified spirit is entitled for deduction of investment allowance for investment in plant and machinery .....

Procter and Gamble India Limited Vs. Dy. Commissioner of I.T., Special

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2008)301ITR404(Mum.)

whether there is any mistake apparent from record which needs rectification we find that the c i t a in his

S. Kanthimathy, S. Lakshmi, S. Vs. the Woodlands Estates Limited and

Court: Company Law Board CLB

Reported in: (2008)144CompCas830

under section 111 or to apply to the court for rectification of the share register under section 155 we think that

Sakthi Sugars Limited Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2007)(122)ECC258

..... not be applicable according to revenue when molasses is used in the manufacture of rectified spirit the rectified spirit which emerges is not excisable therefore the notification benefit cannot be available this ..... not completely used for the production of exempted non dutiable product because a part of rectified spirit is converted to denatured spirit which is dutiable our attention was invited to .....

Deepak Chhabra Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Delhi

..... bearing on the ultimate decision and therefore they have to be rectified 4 the learned counsel for the assessee further contended that ..... factual errors committed by the tribunal in its order can be rectified under section 254 2 the learned counsel for the assessee ..... for rectification the scope of section 254 2 is limited to rectifying mistakes apparent from record it does not extend to reviewing the .....

Bhagwandas Associates, Trade Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

..... 3 89 rectification of said mistake has been time barred hence mistake sought to be rectified while passing order giving effect to itat order is not justified as time barred appellant ..... it act or alternatively the administrative commissioner has powers prescribed under section 263 of it act to rectify the mistake within the time prescribed under the statute he has mentioned that for rectification .....