Rectification - Judgment Search Results

income Tax Settlement Commission and ors. Vs. Netai Chandra Rarhi and ...

Court: Kolkata

Reported in: [2005]142TAXMAN446(Cal)

..... thereto the respondents submissionmr bajoria on the other hand had contended that no proceeding for rectification would lie where investigation into facts or determination afresh of the facts or issues ..... held that a subsequent decision of the supreme court cannot be the basis of any rectification proceedings page 731 of the reports special leave petition against the said decision was dismissed by .....

income-tax Settlement Commission and ors. Vs. Netaji Chandra Rarhi and ...

Court: Kolkata

Reported in: (2005)1CALLT247(HC),(2005)193CTR(Cal)430,[2004]271ITR514(Cal)

..... of appreciating the situation it would be necessary to examine the statements made in the rectification application forming the foundation therefor he pointed out that the grounds made out are based ..... held that a subsequent decision of the supreme court cannot be the basis of any rectification proceedings page 731 of the reports special leave petition against the said decision was dismissed by the .....

Shri Arvindbhai H. Shah Vs. the Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2004)91ITD101(Ahd.)

..... second aspect that therefore time limit of four years is in the context of suo motu rectification where rectification is to be done in accordance with prayer of either of the parties such limit ..... trend of the various legislative intentions aforesaid providing for four years time limit for any rectification 34 in the result the miscellaneous application of the assessee is dismissed as the order .....

Arvindbhai H. Shah Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2004)84TTJ(Ahd.)725

..... second aspect that therefore time limit of four years is in the context of suo motu rectification where rectification is to be done in accordance with prayer of either of the parties such limit ..... are implied therefore the time limit of four years is in the context of suo motu rectification where rectification is to be done in accordance with the prayer made by either of the parties .....

Smriti Properties Pvt. Ltd. Vs. Settlement Commission (it and Wt) and ...

Court: Kolkata

Reported in: (2005)199CTR(Cal)261,2005(191)ELT128(Cal),[2005]278ITR274(Cal)

..... reconsidered under section 154 almost after less than four years section 154 provides power for rectification of mistake ordinarily in a judicial and quasi judicial proceeding the persons who have committed ..... having participated in this proceeding before respondent no 1 in the hearing of this rectification application are estopped from challenging the impugned order in my view this point has .....

Corrossion Roadlines Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2005)92ITD181(Pune.)

..... particular amount cannot be made the basis for reducing the disallowance made under rectification proceedings as such no rectification could be carried out hence this objection raised by the assessee being ..... of award money taken as profit of contract business tribunal cannot allow arbitration expenses in rectification proceeding income tax act 1961 section 254 2 yet another case the calcutta high .....

Cit Vs. Mcdowell and Co. Ltd.

Court: Karnataka

Reported in: [2004]136TAXMAN716(Kar)

..... of this court and several other high courts holding that while exercising the power of rectification the original order cannot be recalled therefore the following substantial question of the law arise ..... 35 also clearly states the mistake should be rectified by amending the original order therefore rectification presupposes the continued existence of the original order when an amendment is made to the .....

Asstt. C.i.T., Spl. Range Vs. Hughes Services (Fe) Pte. Ltd. as

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2005)93ITD77(Delhi)

..... of above decision the assessing officer moved the misc applications before the tribunal requesting for rectification of orders in the light of decision of uttaranchal high court which is the ..... distinguishable in this case also like the calcutta decision cited by the learned judicial member rectification proceedings were initiated not on the basis of any binding decision of the jurisdictional high .....

P.M. Diesel Pvt. Ltd. Vs. Thukral Mechanical Works and Another

Court: Intellectual Property Appellate Board IPAB

..... of the high court of delhi to file the present rectification petition against the first respondent since it was represented that ..... made in january 1987 the grounds on which the present rectification petition filed are i the registration of the impugned trade ..... respondent contended that the averments in para 8 in the rectification petition that the first respondent had been using the trade .....

Commissioner of Income Tax Vs. Mcdowell and Co. Ltd.

Court: Karnataka

Reported in: (2004)188CTR(Kar)518; [2004]269ITR451(KAR); [2004]269ITR451(Karn)

..... of this court and several other high courts holding that while exercising the power of rectification the original order cannot be recalled therefore the following substantial question of the law arise ..... 35 also clearly states the mistake should be rectified by amending the original order therefore rectification presupposes the continued existence of the original order when an amendment is made to the .....