Rectification - Judgment Search Results

V. Ramakrishna Sons Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1984)8ITD87(Mad.)

..... in or rectify orders of assessment made by him and orders making such corrections or rectifications are therefore clearly part of the proceedings for assessment the high court in the judgment ..... chapter xiv of the act with the heading procedure for assessment section 154 deals with rectification of mistake and section 155 with other amendments merely because the parent order required approval .....

Rose Vs. Lundy

Court: US Supreme Court

rose v lundy 455 u s 509 1982 u s supreme court rose v lundy 455 u s 509 1982...

Shan Elahi Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1982)1ITD16(Delhi)

..... so by oversight according to the learned departmental representative this mistake clearly lead itself to rectification under section 154 14 i have carefully considered the two view points expressed by the ..... concerned with the general provisions of limitation contained in section 154 7 as the present rectification is governed by a special provision contained in the first proviso to section 40a 3 .....

Commissioner of Income-tax, Andhra Pradesh Vs. R.M. and Company

Court: Andhra Pradesh

Reported in: [1984]148ITR353(AP)

..... way of a writ petition the high court issued the writ of certiorari quashing the rectification orders the revenue brought the matter up to the supreme court the question arising for ..... s 6 it was observed p 815 under sub section 6 parliament had expressly authorised rectification in the circumstances mentioned therein even if the assessment has been completed before the commencement .....

indo International Industries Vs. Commissioner, Sales Tax

Court: Allahabad

Reported in: [1982]50STC249(All)

..... authority concerned may dispose it of even beyond three years provided further that no such rectification as has the effect of enhancing the assessment shall be made unless the authority concerned ..... rectify any mistake in its order apparent on the record and that the power of rectification was conferred upon the assessing appellate or revising authority that is the commissioner acting under .....

Commissioner of Income-tax, Andhra Pradesh Vs. Sri Ramakrishna Motor T ...

Court: Andhra Pradesh

Reported in: [1983]144ITR797(AP)

..... madras high court does constituted a valid and sufficient ground for involving the power of rectification under s 154 even with respect to the assessment year 1959 60 learned counsel submitted ..... after the erstwhile minor sri kameswara rao attained majority accordingly to the learned counsel the rectification deed executed on october 29 1958 is not sufficient compliance with the requirements of s .....

Addl. Commissioner of Income-tax, Poona Vs. Pakco Engg. Pvt. Ltd.

Court: Mumbai

Reported in: (1982)30CTR(Bom)232; [1983]143ITR415(Bom); [1982]11TAXMAN62(Bom)

..... aac it was contended by the assessee that as the action for rectification was then under s 154 of the said act it was without ..... the basis of these contentions the tribunal set aside the order of rectification it is from this order of the tribunal that the following question ..... 1 of the indian i t act 1992 and the order of rectification could not th erefore be regarded as having ben made without .....

First Income-tax Officer Vs. A.N. Mafatlal (Huf)

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1982)2ITD631(Mum.)

..... cases cited before us clearly indicates that the provision where rectification or an alleged grievance on account of a decision accepted ..... future periods of limitation provided for appeals as well as rectification would also be meaningless if this was possible a mistake ..... mistake even after the years but the statute provides for rectification only within a statutory limitation period a grievance in an .....

Sundardas Thackersay and Bros Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1984]147ITR524(Cal)

..... enquired of the assessee whether it had any objection to the rectification of the obvious mistake in the calculation of the quantum ..... sufficient if the assessee had been verbally told about the proposed rectification in this connection he invited the attention of the tribunal ..... assessee was in fact informed by the ito about the proposed rectification under section 154 of the act 8 the tribunal after .....

Hasmukhlal Dahyabhai Reshamwala Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1983)4ITD201(Ahd.)

..... jaylaxmi credit corporation for this purpose it is undisputed that the ito could make the rectification without notice the only dispute raised by the assessee is in respect of last sentence ..... no more as the interest had already been charged at the assessment stage itself the rectification therefore which the ito was contemplating was verbal in nature without disturbing the calculation it .....