Rectification - Judgment Search Results

United States Vs. Campos-serrano

Court: US Supreme Court

united states v campos serrano 404 u s 293 1971 u s supreme court united states v campos serrano 404...

Commissioner of Income-tax, U.P. Vs. Gurbux Rai Harbux Rai

Court: Supreme Court of India

Reported in: AIR1971SC2444; [1972]83ITR86(SC); [1972]1SCR357

..... 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 .....

The Commissioner of Income-tax Madras Vs. Khoday Eswarsa and Sons

Court: Supreme Court of India

Reported in: AIR1972SC132; [1972]83ITR369(SC); (1971)3SCC555; [1972]1SCR846

..... 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 .....

The Commissioner of Income-tax (Central), New Delhi Vs. S. Zoraster an ...

Court: Supreme Court of India

Reported in: AIR1972SC2048; [1972]83ITR729(SC); (1972)74PLR232; (1972)4SCC15; [1972]1SCR916

..... 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 .....

Commissioner of Wealth-tax, West Bengal Vs. Sardar Ajaib Singh

Court: Supreme Court of India

Reported in: [1971]82ITR842(SC); (1972)4SCC456

..... 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 .....

S. Arthanari Vs. First Income-tax Officer, Salem, and Another.

Court: Chennai

Reported in: [1972]83ITR828(Mad)

..... determination of the tax liability even so the proceeding involving rectification of an assessment is but yet another channel through which ..... see kalawati devi harlalka v commissioner of income tax therefore rectification is one of the accredited processes by which the correct ..... is also caught in the stream of assessment if therefore rectification is a procedure which ultimately leads to a reappraisal .....

Dr. S.M. Gupta Vs. Commissioner of Income-tax

Court: Allahabad

Reported in: [1972]86ITR406(All)

..... 2 500 and rs 12 500 thereafter the assessee applied for rectification of the appellate order of the tribunal contending inter alia that ..... the question referred arises out of the order passed on the rectification applications and not out of the appellate order of the tribunal ..... and no reference has been sought from the order on the rectification applications it seems to us that the objection is not well .....

Agmiah Vs. the Joint Collector, Hyderabad and ors.

Court: Andhra Pradesh

Reported in: AIR1972AP44

..... land regulation referred to hereinafter merely as the regulation seeking the rectification of certain entries in the khasra pahani praying for the deletion ..... of the notification referred to in sub section 2 apply for rectification of such entry to such officer as the government may ..... any person affected by an order made on an application for rectification under sub section 3 of section 4 or by an .....

Harbans Lal Malhotra and Sons Private Ltd. Vs. Income-tax Officer, c W ...

Court: Kolkata

Reported in: [1972]83ITR848(Cal)

..... application under article 226 of the constitution challenging the rectification proceedings under section 154 of the income tax act 1961 ..... 64 wherein it was stated that the said assessment required rectification as there was a mistake apparent from the record the ..... officer had not retained the jurisdiction to take steps for rectification at the hearing of this application no argument was advanced .....

Commissioner of Income-tax, Gujarat Vs. Khetshibhai Madhani

Court: Gujarat

Reported in: [1972]85ITR315(Guj)

..... determined by the income tax officer is reduced as a result of rectification or in appeal or revision and in consequence the quantum of ..... made an order rectifying the assessment order the result of rectification was that the total income of the assessee remained unchanged but ..... officer issued a notice to the assessee for rectification of the assessment order and on the assessee agreeing to the .....