Rectification - Judgment Search Results

Manual Enterprises, Inc. Vs. Day

Court: US Supreme Court

manual enterprises inc v day 370 u s 478 1962 u s supreme court manual enterprises inc v day 370...

Bagalkot City Municipality Vs. Bagalkot Cement Co.

Court: Supreme Court of India

Reported in: AIR1963SC771; [1963]Supp1SCR710

..... to clerical correction only it must not be a mistake or error which calls for rectification by modification of the conscious adjudication on the issue involved in order to decide whether ..... a court therefore an endorsement by the counsel for the employers on the application seeking rectification in the award filed by the workmen s union before the tribunal to the effect .....

A. Vs. Thomas and Co. Ltd. V. Commissioner of Income-tax.

Court: Supreme Court of India

Reported in: [1963]48ITR67(SC)

..... r m lodha jj scope held power of court under section 152 is limited to rectification of clerical and arithmetical errors arising from any accidental slip or omission there cannot be .....

Central Potteries Ltd. Vs. State of Maharashtra and ors.

Court: Supreme Court of India

Reported in: AIR1966SC932; [1963]1SCR166; [1962]13STC472(SC)

..... placed in wait list for said regular post though another employee had secured higher marks rectification of mistake by respondent resulted in deletion of appellants name from list appellants name was .....

Commissioner of Income-tax, Bombay City I Vs. Afco (Private) Ltd.

Court: Supreme Court of India

Reported in: [1963]48ITR76(SC)

..... r m lodha jj scope held power of court under section 152 is limited to rectification of clerical and arithmetical errors arising from any accidental slip or omission there cannot be .....

income-tax Officer, V Circle, Madras, and anr. Vs. S.K. Habibullah

Court: Supreme Court of India

Reported in: AIR1962SC918a; [1962]44ITR809(SC); (1963)IMLJ107(SC); [1962]Supp2SCR716

..... in all these classes of cases regarded the inclusion correction computation or recomputation as as rectification of a mistake apparent from the record and prescribed special termini for reckoning the ..... partners is not indicated when the legislature under clause 6 of s 35 expressly authorised rectification in the circumstances mentioned therein even if the assessment has been completed before the .....

N. Vs. T. Haji Syed Ibrahim Rowther V. Income-tax Officer, Cuddalore, ...

Court: Chennai

Reported in: [1963]47ITR665(Mad)

..... failed to take any objection before the income tax officer against the proposed revision or rectification on march 1 1956 the officer passed an order revising the original assessment under section ..... challenging the correctness and the validity of the order of the income tax officer granting rectification of the petitioners original assessment dated january 23 1954 has been filed on october 1 .....

K. Ramakrishanappa Vs. Agriculture Income-tax Officer, Chickmagalur

Court: Karnataka

Reported in: [1963]47ITR884(KAR); [1963]47ITR884(Karn)

..... unlawful gain made by him he says that the order of rectification which is the subjects matter of attack in these proceedings was ..... only as a result of a fresh enquiry and 3 the rectification is question was made after the prescribed period 9 we have ..... of the agricultural income tax officer chickmagalur dated july 20 1960 rectification order by issuing a writ of certiorari secondly he has prayed .....

Ekambarappa Vs. Additional Income-tax Officer, Bellary

Court: Karnataka

Reported in: [1963]49ITR692(KAR); [1963]49ITR692(Karn)

..... in all these classes of cases regarded the inclusion correction computation or recomputation as rectification of a mistake apparent from the record and prescribed special termini for reckoning the ..... plainly unnecessary when the legislature has deliberately enacted a fiction was ex abundant cautela rectification of the nature contemplated by clause 5 could not have been effected under clause .....

Ethel Rodrigues Vs. Asst. Controller of Estate Duty, Estate Duty Cum-i ...

Court: Karnataka

Reported in: AIR1964Kant202; AIR1964Mys202

..... mistake apparent from the record of the assessment the power of rectification may be exercised subject to two conditions 1 that there is ..... not therefore be resorted to by the income tax authorities for rectification of the assessment of the assessee for there was no ..... a writ of certiorari is issued quashing the impugned order of rectification under the circumstances of the case we direct the parties to .....