Rectification - Judgment Search Results

Sambhu Nath Dalal and anr. Vs. Radharaman Middya and ors.

Court: Kolkata

Reported in: (2003)1CALLT301(HC)

..... said decision it was held that even a representative in interest may apply for rectification however such rectification cannot affect the right of the third party the defendants themselves having purchased part ..... section 26 is an enabling provision it enables a transferee to seek relief by rectification but such rectification is not the only remedy palani velappa v nachappa air 1919 mad 247 he .....

Siddhartha Tubes Ltd. Vs. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Indore

Reported in: (2003)85ITD316Indore

..... itr 579 sc distinguished revision under s 263 revisable orderassessment order was subject matter of rectification under section 154 assessee contended that once an order was rectified under section 154 ..... liability is substituted for it and the corrected assessment is final assessment the order of rectification thus corrects the assessment unless it is followed by a subsequent order disturbing the .....

Bakemans Industries Limited Vs. Parle Products Limited and anr.

Court: Mumbai

Reported in: 2002(6)BomCR24; 2002(4)MhLj87

..... has upheld the respondents objection finding that his jurisdiction to entertain an application for rectification is barred in view of the above mentioned suit filed by the petitioner against ..... determinative of the question whether the registrar has jurisdiction to entertain the application for rectification moreover mr kadam the learned counsel for the petitioner pointed out that the application .....

Cit Vs. Hindustan Coconut Oil Mill

Court: Kolkata

Reported in: (2002)174CTR(Cal)583

..... to mention the assessee was aggrieved by the order of rectification and it preferred due departmental appeals on the 17 2 ..... of the very bitterest nature they will therefore argue that rectification under section 154 was impermissible these matters the tribunal will ..... made an assessment and has thereafter perhaps made an unauthorized rectification under section 154 involving a large amount what is the .....

Champa Lal Chopra Vs. State of Rajasthan

Court: Rajasthan

Reported in: [2002]257ITR74(Raj)

..... a challenge by the revenue the division bench held that while considering the application for rectification the provisions of order 47 rule 1 of the civil procedure code can be strictly applied the ..... of hills division 1958 1scr1240 the division bench confirmed the order of the tribunal granting rectification there being manifest error on the face of the proceedings in a recent decision the .....

Commissioner of Income-tax Vs. Hindustan Coconut Oil Mill

Court: Kolkata

Reported in: [2002]255ITR428(Cal)

..... to mention the assessee was aggrieved by the order of rectification and it preferred due departmental appeals 4 on february ..... of the very bitterest nature they will therefore argue that rectification undersection 154 was impermissible these matters the tribunal will ..... made an assessment and has thereafter perhaps made an unauthorised rectification under section 154 involving a large amount what is .....

Dr. Mahesh Batra Vs. Gajaraj Beverages (P.) Ltd.

Court: Company Law Board CLB

..... only upon the issues which are peripheral to the issue of rectification of the register of members the issues which are disputed ..... that this dispute does not fall within the peripheral field of rectification it is submitted that the dispute is based on the ..... court which would be the court of exclusive jurisdiction insofar as rectification is concerned however if issues arise whether the applicant is .....

Paras Cold Storage and Ice Factory Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2003)84ITD108(Chd.)

..... correcting the mistakes committed by the court or the tribunal rectification of an order stamps from the fundamental principle that justice ..... mistake of clerical grammatical or arithmetical or like nature for rectification which could be done without hearing the re arguments of ..... court in order to canvass that in the garb of rectification the tribunal cannot review its order by referring to the .....

Woodlands Travels and Agencies and anr. Vs. K. Vasudeva Rao and anr.

Court: Chennai

Reported in: 2003(27)PTC352(Mad)

..... only before this court and hence the present application for rectification is filed under sections 107 and 111 of the act ..... of the applicant so also in respect of an application for rectification on the ground that certain provisions were violated while registration ..... miserably failed to make out any one of the grounds warranting rectification 33 on a consideration of the entire contents of the .....

Mas Chew Gums (India) Pvt. Ltd. Vs. Commercial Tax Officer

Court: Chennai

Reported in: [2002]127STC424(Mad)

..... that without taking recourse to the remedy of appeal such rectification cannot be made cannot be countenanced sub section 3 a ..... has been filed the assessing authority may exercise such power of rectification section 55 of the act being relevant is extracted hereunder ..... him a reasonable opportunity of being heard 2 where such rectification has the effect of reducing an assessment or penalty the .....