Rectification - Judgment Search Results

Geier Vs. American Honda Motor Co.

Court: US Supreme Court

geier v american honda motor co 529 u s 861 2000 october term 1999 syllabus geier et al v american...

Deputy Commissioner of Vs. Uttar Pradesh Forest Corporation

Court: Income Tax Appellate Tribunal ITAT Lucknow

..... tax act which partly reads as under i the revenue vide its miscellaneous application for rectification of certain mistakes including a request for clarifying the issue relating to assessee s claim ..... two owners which constituted an artificial juridical person subsequently the assessee made an application for rectification which was allowed by the tribunal vide its order dated 2 9 82 and deleted .....

Dy. Cit Vs. U.P. Forest Corporation

Court: Income Tax Appellate Tribunal ITAT Lucknow

Reported in: (2001)79ITD319Luck

..... tax act which partly reads as under i the revenue vide its miscellaneous application for rectification of certain mistakes including a request for clarifying the issue relating to assessee s claim ..... two owners which constituted an artificial juridical person subsequently the assessee made an application for rectification which was allowed by the tribunal vide its order dated 2 9 1982 and deleted .....

M/S S. M. Dyechem Ltd. Vs. M/S Cadbury (India) Ltd.

Court: Supreme Court of India

Reported in: 2000LC1(SC); (2000)3GLR2548; JT2000(7)SC151; 2000(4)SCALE713; (2000)5SCC573; [2000]Supp1SCR86; 2001(1)LC181(SC)

..... bombay now section 111 is intended to protect the plaintiff the defendant by filing a rectification proceeding later in the high court cannot preclude the plaintiff from seeking interim relief in ..... cannot be raised even in interlocutory proceedings it is pointed out that even where no rectification proceedings are pending if a question relating to the invalidity of registration of plaintiff s .....

Meenakshy Lucky Centre Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Cochin

..... assessee had squared up this credit entry in advance in may 1995 by the alleged rectification entries the assessee has nowhere furnished a cogent and correct explanation for all these entries ..... the revised balance sheet as at 31st march 1995 with full particulars of the amendments rectifications made to the original balance sheet 3 explanation for treating as not recoverable certain debts .....

Meenakshy Lucky Centre Vs. Joint Cit

Court: Income Tax Appellate Tribunal ITAT Cochin

..... this credit entry in advance in may 1995 by the alleged rectification entries the assessee has nowhere furnished a cogent and correct explanation ..... bank and are held as balance with canara bank hence the rectification entry should have been made as under to cash prize ..... as at 31 3 1995 with full particulars of the amendments rectifications made to the original balance sheet 3 explanation for treating .....

Deputy Commissioner of Income Tax Vs. U.P. Forest Corporation

Court: Income Tax Appellate Tribunal ITAT Lucknow

..... the it act which partly reads as under i the revenue vide its miscellaneous application for rectification of certain mistakes including a request for clarifying the issue relating to assessee s claim ..... two owners which constituted an artificial juridical person subsequently the assessee made an application for rectification which was allowed by the tribunal vide its order dt 2nd sept 1982 and deleted .....

Damodar H. Shah Vs. Assistant Commissioner of Income Tax

Court: Gujarat

Reported in: [2000]245ITR774(Guj)

..... aos it can be exercised by other authorities also in respect of their orders in rectification proceedings the jurisdictional fact is the existence of the mistake in the order apparent from ..... submissions and without going into the merits of respective submissions there is no case for rectification he has then cursorily observed that the mistake of allowing excessive deduction cannot be set .....

R. Vijayabalan Vs. D. Jayakumari and anr.

Court: Chennai

Reported in: (2001)1MLJ555

..... rectified the second suit cannot lie on the basis of the same agreement seeking for rectification and specific performance apart from this the sale agreement has been materially altered to suit ..... to substantiate the defence plea the plaintiffs would be entitled to the reliefs of both rectification and specific performance as the plaintiffs proved their case by adducing acceptable oral and documentary .....

Arora International Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(73)ECC201

..... full consideration of the issues involved under the plea of rectification no new order could be passed in this connection we ..... of an order of rectification rectification of mistake does not envisage the rectification of an alleged error of judgment rectification of mistake is by ..... section 129b 2 of the act does not envisage the rectification of an alleged error of judgment 7 on careful consideration .....