Rectification - Judgment Search Results

H.P. State Industrial Dev. Corpn. Vs. Additional Commissioner of

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2003)87ITD551(Chd.)

..... at the time of completing assessment thus he passed a rectification order charging additional income tax no interest for assessee s ..... these facts hon ble supreme court held the order of rectification passed by the income tax officer was not without jurisdiction ..... officer had charged interest under section 215 as a result of rectification under section 154 however the issue before the gujarat high .....

Smt. Krithika Mullengada and Shri Vs. Wipro Limited

Court: Company Law Board CLB

Reported in: (2004)52SCL564

..... bonus issues and sub division of shares by the company entitling the petitioners for rectification of the register of members for the enhanced holding together with any additional bonus ..... pursuing of various alternate remedies resulting in delay of 17 years renders the petition for rectification not maintainable the petitioners have failed to implead the share broker the original transferor .....

Shree Warana Sahakari Dudh Vs. Commissioner of Customs and Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(155)ELT465Tri(Mum.)bai

..... departmental representative that the appeal having been disposed of in april 2001 the application for rectification of the mistake having been filed in january 2003 is hopelessly barred by limitation as ..... directly to the supreme court under certain circumstances and equally filing of an application for rectification of mistake under certain circumstances it is also stated that a bare reading of .....

Shri Behram B. Dubash Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... grounds of appeal but they all constitute single issue disputing the rejection of assessee s rectification application and thereby not accepting assessee s claim for exemption of long term capital gain ..... evidence was duly filed during assessment proceedings he has contended that assessee therefore filed the rectification petition dt 30 5 91 but the ao rejected the same saying that the issue .....

Finquick Finance (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2003)81TTJ(Delhi)319

..... the other hand ms ruchika govil learned departmental representative submitted that in the guise of rectification the assessee was seeking a review of the order the mistakes that were being pointed ..... case pursuant to the recalling of the entire order and which was not permissible in rectification proceedings the learned jm thereafter proceeded to deal with the various mistakes apparent from the .....

Paras Industries Vs. Paras Special Machine Co.

Court: Punjab and Haryana

Reported in: (2003)135PLR618; 2004(28)PTC124(P& H)

..... compendious name of the partners once m s akal mechanical works has initiated proceedings for rectification of the trade mark such proceedings necessarily include avtar singh who is partner of m ..... proper to stay the proceedings in the present suit to await the adjudication of the rectification proceedings pending before the competent court such course will not only avoid possibility of contradictory .....

JaIn Irrigation Systems Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2003)86ITD243(Pune.)

..... mean all the records papers available at the time proposed rectification is intended to be carried out admittedly the assessee had ..... view the ao was very much justified in carrying out the rectification to disallow the deduction claimed by the assessee on account ..... was contended that there was no mistake apparent from record justifying rectification under section 154 of the act the ao however did .....

A.K. Modi Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Jodhpur

Reported in: (2004)82TTJ(Jodh.)947

..... the reason that there was no underassessment or mistake for rectification because the income had been correctly shown and assessed the ..... conclusion the assessee also urged before the cit a that rectification application on the issue of standard deduction is also pending ..... a has erroneously and without authority of law restored the rectification order and thereby allowing the ao a further time which .....

Ram Sewak Coal Depot Vs. Commissioner of Trade Tax

Court: Allahabad

Reported in: [2004]138STC16(All)

..... clear mistake in the order dated february 5 2002 has been pointed out which required rectification hence the application is rejected this revision has boon filed challenging the aforesaid order dated ..... ex parte order jurisdiction under section 22 cannot be exercised the application under section 22 for rectification may be successfully made only in those cases where mistake is apparent on the record .....

Netai Chandra Rarhi and Co. and ors., Vs. Income-tax Settlement Commis ...

Court: Kolkata

Reported in: (2004)186CTR(Cal)706,[2003]263ITR186(Cal)

..... tax filed an application under section 154 of the act for rectification of the orders dated november 27 1997 on the ground that ..... case of ghaswala 2001 252itr1 sc should afford a ground of rectification in such a case the commission was required to consider ..... the question decided by the commission can afford a ground of rectification of the original order provided such application is filed within the .....