Rectification - Year 1972 - Judgments

Aug 29 1972 (SC)

E.D. Sassoon and Co. Ltd. Vs. Commissioner of Income-tax, Bombay

Court: Supreme Court of India

Decided on: Aug-29-1972

Reported in: [1972]86ITR757(SC); (1973)3SCC67; [1973]1SCR1084

..... 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 .....

Tag this Judgment! Ask ChatGPT

Feb 15 1972 (SC)

Binny Limited Vs. their Workmen

Court: Supreme Court of India

Decided on: Feb-15-1972

Reported in: AIR1973SC353; 1972LabIC1037; (1972)ILLJ449SC; (1974)3SCC27; [1972]3SCR462

..... 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 .....

Tag this Judgment! Ask ChatGPT

Mar 20 1972 (SC)

Bijili Cotton Mills (P) Ltd. Vs. the Presiding Officer, Industrial Tri ...

Court: Supreme Court of India

Decided on: Mar-20-1972

Reported in: AIR1972SC1903; 1972LabIC1122; (1972)IILLJ320SC; (1972)1SCC840; [1972]3SCR910

..... 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 .....

Tag this Judgment! Ask ChatGPT

Oct 03 1972 (SC)

T.S. Krishna Vs. C.i.T., Madras

Court: Supreme Court of India

Decided on: Oct-03-1972

Reported in: AIR1976SC2674; [1973]87ITR429(SC); (1973)1SCC69; [1973]2SCR533

..... 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 .....

Tag this Judgment! Ask ChatGPT

Jul 04 1972 (HC)

N. Kuppana Gounder Vs. the Appellate Assistant Commissioner (C.T.), Sa ...

Court: Chennai

Decided on: Jul-04-1972

Reported in: [1973]32STC522(Mad)

..... the second contention of the learned government pleader on the scope of the power of rectification section 55 authorises the assessing authority or the appellate or revisional authority including the ..... a judicial pronouncement between the concluded appellate original or revisional order and the memorandum for rectification would not enable the authorities even though bound to do so to exercise such .....

Tag this Judgment! Ask ChatGPT

Dec 22 1972 (HC)

Satya NaraIn Vs. Dhaja Ram and ors.

Court: Punjab and Haryana

Decided on: Dec-22-1972

Reported in: AIR1973P& H431

..... would be made specifying the defaults or the omissions which require rectification the endorsement would also show separately if the security for ..... other rules and it is not necessary to have any other rectification or amendment made in the petition or other papers the ..... the deputy registrar s order can be construed to amount to rectification of the alleged defect the same is without jurisdiction and .....

Tag this Judgment! Ask ChatGPT

Aug 17 1972 (HC)

N.K. Ganapaiah Vs. Agricultural Income-tax Officer, Hassan

Court: Karnataka

Decided on: Aug-17-1972

Reported in: [1973]91ITR479(KAR); [1973]91ITR479(Karn); (1973)1MysLJ10

..... section 37 of the mysore agricultural income tax act 1957 or rectification of certain mistakes apparent in the assessment orders for the ..... made any representations or filed his objections to the proposed rectification a notice in the form that was issued to the ..... we allowed this writ petition quash the impugned order of rectification dated may 28 1971 reserving liberty to the respondent to .....

Tag this Judgment! Ask ChatGPT

May 19 1972 (HC)

Hulas Rai Tulsi Ram Oil Mills Vs. State of Uttar Pradesh and anr.

Court: Allahabad

Decided on: May-19-1972

Reported in: [1974]33STC47(All)

..... 26th march 1969 6 the first question that arises for consideration is whether before directing rectification of the recognition certificate it was obligatory upon the sales tax officer to issue notice ..... against the petitioner it is significant to note that the proviso uses the words the rectification which has the effect of enhancing assessment instead of the words order enhancing assessment this .....

Tag this Judgment! Ask ChatGPT

Sep 08 1972 (SC)

Kishanlal Harichand Vs. Income Tax Officer, Nizamabad

Court: Supreme Court of India

Decided on: Sep-08-1972

Reported in: AIR1973SC1010; [1972]86ITR141(SC); (1973)4SCC118

..... 1953 specifically mentioned therein that the assessment order was subject to rectification under section 35 of the act the assessment of the firm ..... at rs 26 lakhs the income tax officer thereafter passed the rectification order under section 35 5 of the act on march ..... rejected the petitioner s contention on the second question that the rectification order made under section 35 of the act was barred by .....

Tag this Judgment! Ask ChatGPT

Sep 15 1972 (HC)

Gill and Company (P.) Limited Vs. Commercial Tax Officer, Ii Circle, G ...

Court: Karnataka

Decided on: Sep-15-1972

Reported in: (1973)1MysLJ45; [1973]31STC336(Kar)

..... automatically and that it was not necessary to make a rectification of the assessment order before demanding the payment of tax ..... court in that case this court sustained the orders of rectification made by the commercial tax authorities holding that the authorities ..... could not have demanded the tax refunded without such rectification the said decision has been followed in a number of .....

Tag this Judgment! Ask ChatGPT

Rectification - Judgment Search Results