Rectification - Judgment Search Results

Shirish Finance and Investment (P.) Ltd. Vs. M. Sreenivasulu Reddy

Court: Mumbai

Reported in: 2002(1)BomCR419

..... a nature unless decided first it would not come within the purview of rectification the word rectification itself connotes some error which has crept in requiring correction error would only ..... court exercising summary jurisdiction if however it is necessary before granting the application for rectification to decide other issues involving complicated questions of law and fact and disputed questions .....

Sarishti Pal Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Amritsar

..... the application are beyond the scope of relevant provisions of rectification and consequent upon the same we have come to the ..... order and fix the same for rehearing for considering this rectification application moved by the assessee 8 in the result the ..... the tribunal held that second application under section 254 2 for rectification is not maintainable 7 we have considered the rival submissions .....

Sarishti Pal Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2002)76TTJ(Asr.)224

..... the application are beyond the scope of relevant provisions of rectification and consequent upon the same we have come to the ..... order and fix the same for rehearing for considering this rectification application moved by the assessee 8 in the result the ..... the tribunal held that second application under section 254 2 for rectification is not maintainable we have considered the rival submissions and .....

Cosmosteels (P) Ltd. and Others Vs. C.C. Calcutta

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in: (2001)(138)ELT660Tri(Kol.)kata

..... seek review of the order in the gab of the rectification of mistake application he also drew attention to the show ..... in the present proceedings the applicants have claimed the relief of rectification by submitting that the confirmation of demand in respect of ..... appeal is also pending decision by the apex court while so rectification applications have been filed before this tribunal to interfere with .....

Bombay Dyeing and Mfg. Co. Ltd. Vs. Arun Kumar Bajoria

Court: Company Law Board CLB

Reported in: (2001)107CompCas535

..... companies act the act the petitioner company has sought for rectification of the register of members of bombay dyeing amp manufacturing ..... 5 per cent and therefore non disclosure does not merit rectification of the register of members that only an acquirer and ..... does not prohibit acquisition of shares non disclosure cannot merit rectification of register of members it is not that free transferability .....

Obron Impex Private Limited, L.D. Vs. Commissioner of Customs (import)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2001)(137)ELT843Tri(Mum.)bai

..... all of the relevant provisions would render any order made by him liable for rectification for which rectification he had authority under the old section 35 or under the new section 154 ..... sridharan advocate appearing along with shri prakash shah advocate and gajendra jain chartered accountant the rectification applications were taken up for disposal 2 the facts in brief leading to the cited .....

Telco Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in: (2001)(135)ELT392Tri(Kol.)kata

..... the appellant in that case should have approached the tribunal for rectification instead of filing an appeal before the supreme court 10 by ..... that count there is a mistake apparent in it calling for rectification when the tribunal in their decision have even rejected the basic ..... can recall an order passed or issued under the cover of rectification of mistake this cannot exercise any power to recall an .....

Binani Zinc Ltd. and ors. Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

..... in support of his contention that subsequent amendment having retrospective operation is a ground for rectification of mistake developing the arguments sri parameswaran submitted that not only section 38a was ..... operation of the amendment act subsequent legislation having retrospective operation is a ground for rectification of mistake and in this context he said that the hon ble supreme court .....

M/S. Superior Steel Products Vs. Cce, New Delhi

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2003)(159)ELT743TriDel

..... of an order of rectification rectification of mistake does not envisage the rectification of an alleged error of judgement rectification of mistake is by ..... be no two opinions entertained about it a case for rectification could be made out on careful consideration of the matter ..... recall an order passed or issued under the cover of rectification of mistake this tribunal cannot exercise any power to recall .....

income-tax Officer Vs. Iran Tea Trading Co. (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2002)80ITD537(Kol.)

..... order dated 17 6 1993 against this rejection of application of rectification order the assessee went in appeal and the cit vide his ..... made by the assessing officer was in fact a way of rectification though he might not have said it specifically he therefore submitted ..... arise therefore be what is the time limit within which this rectification can be made this issue in our opinion is now fairly .....