Rectification - Year 1994 - Judgments

Jan 11 1994 (SC)

Union of India Vs. Justice S.S. Sandhawalia (Retd.) and Others

Court: Supreme Court of India

Decided on: Jan-11-1994

Reported in: AIR1994SC1377; 1994(1)BLJR307; [1994(68)FLR595]; JT1994(1)SC62; (1994)IILLJ509SC; 1994(1)SCALE69; (1994)2SCC240; [1994]1SCR83; 1994(3)SLJ181(SC); 1994(1)LC387(SC); (1994)1U

..... 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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Feb 16 1994 (SC)

Bharat Hari Singhania and Others Etc. Etc. Vs. Commissioner of Wealth- ...

Court: Supreme Court of India

Decided on: Feb-16-1994

Reported in: AIR1994SC1355; (1994)118CTR(SC)125; [1994]207ITR1(SC); JT1994(2)SC6; 1994(1)SCALE644; 1994Supp(3)SCC46; [1994]1SCR1033

..... 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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Oct 11 1994 (HC)

Kalindi Investment P. Ltd. Vs. Commissioner of Income-tax

Court: Gujarat

Decided on: Oct-11-1994

Reported in: (1994)122CTR(Guj)249; [1995]213ITR207(Guj)

..... income tax act 1961 s 34 3 b income tax act 1961 s 155 5 rectification under s 155 scope of s 155 ratio merely because it has to be established .....

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Jan 24 1994 (TRI)

Kerala State Coir Corpn. Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Cochin

Decided on: Jan-24-1994

Reported in: (1994)50ITD1(Coch.)

..... it will be treated that you have no objection for the rectification a notice under section 154 155 is enclosed herewith yours ..... levy additional tax on the amount of loss disallowed in the rectification order therefore at the time when the assessing officer passed ..... jurisdiction to levy additional tax at the time when the rectification was either proposed or given effect to cannot stand subsequently .....

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Sep 30 1994 (TRI)

K.S. Narayana Iyer Vs. Talayar Tea Co. Ltd. and anr.

Court: Company Law Board CLB

Decided on: Sep-30-1994

Reported in: (1995)83CompCas743

..... that the company court has exclusive jurisdiction in respect of rectification of the register of members and therefore it can decide ..... the parties to execute the necessary transfer deeds for effecting rectification 9 therefdre from the facts of the case it is ..... under section 111 4 such argument can be considered only for rectification if the petitioner otherwise establishes that he has title to .....

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Feb 22 1994 (TRI)

Kamla Ahluwalia Vs. Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Feb-22-1994

Reported in: (1994)50ITD208(Delhi)

..... 1986 taking note of aforesaid order of itat the wto disallowed proportionate liabilities through rectification as noted earlier the assessee challenged the disallowance in appeal but remained unsucessful ..... demonstrative evidence to show that legal issue involved is highly debatable and proceedings for rectification initiated on the basis of tribunal s decision cannot be sustained different high .....

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Mar 08 1994 (HC)

Suresh Kumar Manchanda Vs. Prakash Roadlines Ltd. and Others

Court: Karnataka

Decided on: Mar-08-1994

Reported in: [1996]87CompCas102(Kar); 1994(4)KarLJ393

..... of 1990 under section 155 of the companies act 1956 seeking rectification of the register of member of the first respondent has been ..... that the same vests the court with the power to direct rectification the exercise of which power is discretionary with the court as ..... raised by mr raghavan in support of the appellants plea for rectification since however one of these points touching upon the true scope .....

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Jun 10 1994 (TRI)

Delhi Auto and General Finance Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Jun-10-1994

Reported in: (1994)50ITD626(Delhi)

..... of the assessing officer does not indicate that any action had been taken on the rectification application 16 she contended that perusal of the adjustment explanatory sheet reveals that these are ..... contravention of these provisions will be clearly a mistake therefore section 154 relating to the rectification of mistakes has been amended to bring an intimation refund issued under section 143 1 .....

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Mar 17 1994 (HC)

A. P. Sivaraman and Others Vs. Income-tax Officer and Others.

Court: Kerala

Decided on: Mar-17-1994

Reported in: (1994)119CTR(Ker)379; [1994]209ITR36(Ker)

..... unreasonable but the petitioners challenged their assessments on the very same ground as in the rectification applications before the commissioner of income tax and lost by the order exhibit p 39 ..... opportunity to the petitioners to be orally heard it is evident that the applications for rectification and the petitions for condonation of delay are engineered by the disallowance in the firms .....

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Jun 17 1994 (TRI)

Deputy Commissioner of Wealth Tax Vs. Kirankumar J. Patel.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Jun-17-1994

Reported in: (1994)50TTJ(Ahd.)69

..... subsequent judgment of the apex court is a valid basis justifying rectification of an order passed at an anterior point of time 3 ..... the same would be covered within the scope of such a rectification provision he submitted that both these aspects are highly debatable it ..... some other matter cannot be treated as a valid basis for rectification of the order passed by the tribunal 4 we have carefully .....

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