Section 154 - Judgment Search Results

Nahar Trust Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1996)57ITD55(Mad.)

..... be set aside 5 the departmental representative filed copies of order under section 154 dated 15 4 1986 notice under section 154 dated 7 3 1988 and the assessee s reply dated 24 3 ..... that the definition of the term maximum marginal rate given in explanation 2 to section 164 not section 154 does not give rise to two opinions 7 on this point of difference between .....

Monarch Foods Pvt. Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1995)53ITD33(Ahd.)

..... debatable and conceivably having two opinions and therefore the same was outside the scope of section 154 and the appellate commissioner ought to have cancelled the order passed by the assessing ..... depreciation etc as has rightly been done by the assessing officer in his order under section 154 and his action was rightly approved by the learned accountant member the learned departmental .....

Dhanoolal and Sons Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1996)57ITD426(Kol.)

..... and therefore even when the certificate was furnished later on along with application under section 154 the assessing officer should have entertained the same and rectified the order to support ..... 94 respectively it was further clarified that according to the latest circular application under section 154 can be entertained if the required certificate is furnished afterwards and the claim of .....

M. Narasimha Rao Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1996)57ITD228(Hyd.)

..... assessee filed an appeal before the deputy commissioner appeals against the ito s order under section 154 and subsequently on dismissal of the appeal the assessee filed a miscellaneous petition before the ..... 1991 is not entitled to raise the issue in an appeal against the order under section 154 made by the deputy commissioner appeals in which proceedings according to the learned departmental .....

Smt. Gurmito Vs. State of Punjab and ors.

Court: Punjab and Haryana

Reported in: 1996CriLJ1254

..... subordinate to him in the manner provided by sub section 3 of section 154 of the code their lordships were alive to the ..... legal principles dealing with the registration of cognizable offences 14 section 154 1 of the code is the relevant provision regarding the ..... did not proceed in accordance with law laid down in section 154 of the code further there are objectionable features and infirmities .....

Deputy Commissioner of Vs. Walker Anjaria and Sons (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1996)56ITD151(Ahd.)

..... dr further submitted that the order passed by the cit a under section 154 is clearly beyond the scope of section 154 the cit a has reviewed his earlier order which is not permissible ..... been considered by him before passing the original appellate order such an order passed under section 154 is glaring instance of rectification order passed in flagrant and deliberate disregard of the provisions .....

Dhandhania Bros. (P.) Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1995)53ITD391(Kol.)

..... accepted however in the last para of the order rejecting the assessee s explanation under section 154 he made the following observations the assessee furnished along with the petition the auditor s ..... a held that the assessing officer was justified in rejecting the assessee s application under section 154 5 in the further appeal before us various contentions have been taken against the refusal .....

P. Das and Company Vs. Deputy Commissioner of Income-tax and ors.

Court: Guwahati

..... authority the deputy commissioner of income tax assessment range 1 purportedly exercising the powers under section 154 of the act rectified the order of penalty dated march 31 1989 holding that ..... the ground that the respondents have no authority or jurisdiction to rectify the order under section 154 since the order imposing penalty was appealed against and the appellate authority had considered and .....

Associated Stone Industries Vs. Commissioner of Income-tax

Court: Rajasthan

Reported in: (1995)124CTR(Raj)233; [1996]217ITR246(Raj)

..... commissioner assessment was not competent to pass an order under section 154 of the income tax act when his attention was drawn ..... or free from debate and therefore could not be rectified under section 154 in cit v parmanand bhai patel and smt jyotsnadevi patel ..... rejecting the claim of the assessee that in the proceedings under section 154 the claim of interest in respect of instalments is an .....

K. Gangadhar Ramareddy Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1996)59ITD282(Hyd.)

..... is somewhat coterminous with the power to rectify a mistake apparent from the record under section 154 therefore the board itself has viewed the power to make adjustments as coterminous with the ..... as expenditure is in order similarly the action of the assessing officer to rectify under section 154 the obvious mistake by withdrawing the deduction which were wrongly allowed initially is also in .....