Rectification - Year 1983 - Judgments

Sep 13 1983 (TRI)

Sunderlal Jaiswal and Co. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Jabalpur

Decided on: Sep-13-1983

Reported in: (1984)7ITD177Jab

..... claim under section 154 or 155 in the instant case the assessee challenged the rectification order under section 154 which directed the initiation of penalty proceedings under section 271 ..... at the end therefore in the given circumstances penalty proceedings could be validly initiated rectification under s 154 mistake apparent initiation of penalty proceeding initiation of penalty proceeding is .....

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Feb 18 1983 (SC)

Ashok Service Center and ors. Vs. State of Orissa

Court: Supreme Court of India

Decided on: Feb-18-1983

Reported in: AIR1983SC394; 1983(1)SCALE123; (1983)2SCC82; [1983]2SCR363; [1983]53STC1(SC)

..... 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 .....

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Dec 16 1983 (SC)

Hindustan Aeronautics Ltd. Vs. State of Karnataka

Court: Supreme Court of India

Decided on: Dec-16-1983

Reported in: AIR1984SC744; (1984)1CompLJ157(SC); 1983(2)SCALE1090; (1984)1SCC706; [1984]2SCR248; [1984]55STC314(SC); 1984(16)LC789(SC); AIR1984SCC744

..... 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 .....

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Jan 11 1983 (SC)

S. Jagadeesan Vs. Ayya Nadar Janaki Ammal College and anr.

Court: Supreme Court of India

Decided on: Jan-11-1983

Reported in: AIR1984SC1512; 1983LabIC867; (1983)IILLJ190SC; 1983(1)SCALE721; (1984)1SCC158

..... 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 .....

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Apr 26 1983 (HC)

Pramodchand Soni Trust Vs. Commissioner of Wealth-tax

Court: Madhya Pradesh

Decided on: Apr-26-1983

Reported in: [1984]148ITR617(MP)

..... case the tribunal was right in holding that the deed of rectification executed on april 8 1975 was not merely clarificatory declaratory ..... not necessary to express any opinion regarding the validity of the rectification deed or its efficacy after its execution and the question ..... 5 we have already held above that the deed of rectification cannot have any effect on the assessment of the assessee .....

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Apr 26 1983 (HC)

Pramod Chand Soni Trust Vs. Commissioner of Income-tax

Court: Madhya Pradesh

Decided on: Apr-26-1983

Reported in: [1984]148ITR573(MP)

..... appellate tribunal was justified in holding that the deed of rectification executed on april 8 1975 was not merely clarificatory declaratory ..... as a discretionary trust the assessee contended that by a rectification deed dated april 8 1975 the shares of the assessee ..... necessary to express any opinion regarding the validity of the rectification deed or its efficacy after its execution and the question .....

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Mar 20 1983 (HC)

Commissioner of Income-tax, Tamil Nadu-ii, Madras Vs. Tanjore Permanen ...

Court: Chennai

Decided on: Mar-20-1983

Reported in: [1984]149ITR778(Mad)

..... hereinafter referred to as the act the assessee resisted the rectification proceedings contending that it was not a mistake apparent ..... the record so as to enable the ito to initiate rectification proceedings the revenue rested the appeal before the tribunal contending ..... the tribunal after considering the rival contentions held that the rectification proceedings cannot be sustained in law as it is not .....

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Mar 20 1983 (HC)

Commissioner of Income-tax, Tamil Nadu-ii Madras Vs. Tanjore Permanent ...

Court: Chennai

Decided on: Mar-20-1983

Reported in: (1984)55CTR(Mad)391; [1984]149ITR788(Mad)

..... hereinafter referred to as the act the assessee resisted the rectification proceedings contending that it was not a mistake apparent ..... the record so as to enable the ito to initiate rectification proceedings the revenue rested the appeal before the tribunal contending ..... the tribunal after considering the rival contentions held that the rectification proceedings cannot be sustained in law as it is not .....

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Aug 08 1983 (HC)

Nallasenpathi Sarkarai Mandradiar Vs. Commissioner of Wealth-tax, Madu ...

Court: Chennai

Decided on: Aug-08-1983

Reported in: [1985]151ITR144(Mad)

..... the basis of fresh materials and there is no case for rectification of the original order of the wto the commissioner also felt ..... initiate proceedings under s 25 2 cannot be questioned for the rectification order of the wto is based on the decision in k ..... the commissioner has initiated proceedings under s 25 set aside the rectification order and restored the original order of assessment this was upheld .....

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Mar 22 1983 (TRI)

income-tax Officer Vs. K.B. Ramachandraraj Urs

Court: Income Tax Appellate Tribunal ITAT

Decided on: Mar-22-1983

Reported in: (1983)5ITD384(Bang.)

..... in which the additional compensation was received by the assessee the above provision contemplates for rectification of the original assessment order and for recomputing the capital gain by taking the enhanced ..... the mischief was discovered there would have been nothing unjust in making the power of rectification exercisable at any time after the discovery of the discrepancy but the legislature in its .....

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