Rectification - Year 1973 - Judgments

Mar 14 1973 (SC)

Phul Rani and ors. Vs. Sh. Naubat Rai Ahluwalia

Court: Supreme Court of India

Decided on: Mar-14-1973

Reported in: AIR1973SC2110; (1973)75PLR626; (1973)1SCC688; [1973]3SCR679

..... 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

Nov 29 1973 (SC)

Smt. Krishnawati Vs. Shri Hans Raj

Court: Supreme Court of India

Decided on: Nov-29-1973

Reported in: AIR1974SC280; (1974)1SCC289; [1974]2SCR524

..... 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 30 1973 (SC)

Narayan Bhondeo Pimputkar and anr. Vs. Laxman Purshottam Pimputkar and ...

Court: Supreme Court of India

Decided on: Oct-30-1973

Reported in: AIR1974SC111; (1974)1SCC11; [1974]2SCR116

..... 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

Mar 05 1973 (HC)

Tata Iron and Steel Co. Ltd. Vs. N. C. Upadhyaya and Another. Tata Iro ...

Court: Mumbai

Decided on: Mar-05-1973

Reported in: [1974]96ITR1(Bom)

..... 12 954 was withdrawn and additional tax was levied the petitioner is challenging this rectification notice and rectification order also in miscellaneous petition no 190 of 1972 on behalf of the respondents ..... the petitioner has informed us that there are appeals filed by the petitioner against the rectification orders and that the petitioner will withdraw any appeal that may be pending against the .....

Tag this Judgment! Ask ChatGPT

Dec 24 1973 (HC)

Vrajlal Chhaganlal Vs. B.A. Shariff, Commissioner of Income-tax, and o ...

Court: Gujarat

Decided on: Dec-24-1973

Reported in: [1974]96ITR217(Guj)

..... tax officer was entitled to refund tax which had been lawfully imposed and collected but rectification proceedings could be adopted and therefore the supreme court held that the commissioner should be ..... revenue if the taxation authorities also are not allowed to revise their orders either in rectification proceedings or in revision because of the bar of limitation we therefore recommend that in .....

Tag this Judgment! Ask ChatGPT

Sep 25 1973 (HC)

Commissioner of Income-tax Vs. Navinchandra Tribhovandas Shah

Court: Gujarat

Decided on: Sep-25-1973

Reported in: [1987]165ITR192(Guj)

..... while considering the total income of the registered firm the tribunal also held that the rectification proceedings under section 154 of the income tax act were not maintainable as there was ..... assessed at the maximum rate since the partners were assessed as non residents thereafter initiating rectification proceedings under section 154 of the income tax act 1961 on the ground that there .....

Tag this Judgment! Ask ChatGPT

Nov 09 1973 (HC)

Controller of Estate Duty Vs. N.A. Merchant

Court: Gujarat

Decided on: Nov-09-1973

Reported in: [1975]101ITR270(Guj)

..... for reassessment of any kind and section 62 provided for certain rectification of mistakes etc in 1958 the government suggested that certain ..... act section 62 as originally enacted was as follows 62 rectification of mistake relating to valuation for estate duty 1 if ..... a particular partner concerned and to the extend to which any rectification became necessary in the assessment of the partner for the .....

Tag this Judgment! Ask ChatGPT

Jan 29 1973 (HC)

The State of Madras Vs. Mettur Industries Ltd.

Court: Chennai

Decided on: Jan-29-1973

Reported in: [1973]32STC239(Mad)

..... subject matter of the original assessment the appellate assistant commissioner while upholding the order of rectification granted in part the relief prayed for by the assessee the assessee not being ..... whether the assessee could get the reliefs sought for by him in an appeal against rectification proceeding the tribunal held that the appellate assistant commissioner was not justified in granting .....

Tag this Judgment! Ask ChatGPT

Apr 25 1973 (HC)

Indian Oil Corporation Ltd. Vs. S. Rajagopalan, Income-tax Officer, Co ...

Court: Mumbai

Decided on: Apr-25-1973

Reported in: [1973]92ITR241(Bom)

..... a writ direction or order quashing and setting aside certain rectification notices issued by the respondents against the petitioner and for ..... the respondent no 1 served on the petitioner two undated rectification notices under section 154 accompanied by the letter of 24th ..... the petitioner will be entitled to the following reliefs four rectification notices all dated january 11 1973 for assessment years .....

Tag this Judgment! Ask ChatGPT

May 02 1973 (HC)

Modern Industries Vs. the State of Uttar Pradesh and ors.

Court: Allahabad

Decided on: May-02-1973

Reported in: [1973]32STC555(All)

..... without getting the assessment order set aside was therefore wholly misconceived the prayer for rectification of the assessment order was also untenable as the assessee had never contested the ..... central government we are not impressed by this explanation the applications for refund and rectification as we have already notified were totally misconceived resort to futile and misconceived remedies .....

Tag this Judgment! Ask ChatGPT

Rectification - Judgment Search Results