Section 154 - 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.)

..... where as a result of an order under section 147 or section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section 264 or an order of the settlement ..... where as a result of an order under section 147 or section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section 264 or an order of the settlement .....

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

Court: Income Tax Appellate Tribunal ITAT Pune

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

..... royalty amount has been corrected and accordingly the order passed by the ao under section 154 r w section 143 1 a appears to be legally justified i am unable to subscribe to ..... the learned counsel therefore concluded that there was no justification for the impugned order under section 154 7 shri k srinivasan the learned departmental representative relied upon the orders of the authorities .....

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

Court: Kolkata

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

..... 1 had turned down objections raised by the petitioners and has allowed the applications under section 154 mentioned above 4 being dissatisfied the petitioners have raised five fold submissions before this court ..... on which there may be conceivably two opinions the power of the officers mentioned in section 154 the supreme court proceeded to correct any mistake apparent from the record is undoubtedly .....

Vijay Mallya Vs. Assistant Commissioner of Income Tax

Court: Kolkata

Reported in: (2003)183CTR(Cal)201

..... apparent from the record is a sine qua non for exercising the jurisdiction under section 154 absence of ingredients to satisfy the existence of mistake apparent from the records disentitles ..... the jurisdiction for exercising the appellate or revisional jurisdiction exercised by a superior authority section 154 cannot be resorted to for obviating the appellate or revisional jurisdiction 18 in these .....

M/S. Shriram Honda Power Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2004)87TTJ(Delhi)785

..... appeal xv new delhi erred in upholding the order passed under section 154 charging additional tax of rs 9 76 899 2 that on ..... 1 4 89 accordingly at the time of passing order under section 154 the assessing officer was within his right to charge additional tax ..... deliberation which too completed much before the issuing of notice under section 154 it may be pertinent to consider the judgment of the gauhati .....

C.E.S.C. Ltd. and anr. Vs. Deputy Commissioner of Income-tax and ors.

Court: Kolkata

Reported in: (2003)183CTR(Cal)116,[2003]262ITR243(Cal)

..... respect of the aforesaid four several assessment years notices under section 154 of the act were issued during the period between march ..... in the negative he therefore submitted that the aforesaid notices under section 154 of the said act should be quashed 6 he advanced ..... this is an additional reason why the notices issued under section 154 should be quashed 7 mr saha the learned advocate appearing .....

Sh. Tirath Ram (Huf) Vs. the Assessing Officer

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2004)91ITD534(Asr.)

..... as per the prescription of this clause an order under section 154 or section 155 having the effect of enhancing the assessment or reducing ..... was maintainable against said order held as the orders under section 154 155 had the effect of reducing refund the appeal was ..... the appeal in question was undisputedly against the order under section 154 in our considered opinion the ration laid down by their .....

Punjab State Co-op. Milk Vs. Jt. Cit

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2004)90TTJ(Chd.)657

..... not tenable in this regard attention is drawn to sub section 7 of section 154 of the income tax act which states as under ..... not called for however the assessing officer passed order under section 154 and withdrew interest of rs 44 645 aggrieved the assessee ..... decision thereon shall be final now in response to notice under section 154 the assessee had contended that interest was correctly allowed to .....

P.R. Venugopal Vs. S.M. Krishna and ors.

Court: Karnataka

Reported in: ILR2003KAR5019

..... that offence 15 it is in respect of cognizable offences sub section 1 of section 154 cr p c enables the station house officer to make an ..... the report of the police officer is contrary to the scope of sections 154 155 and 156 of the code of criminal procedure it is ..... persons when it is so he cannot expect registration of case under section 154 of cr p c which lays down that every information relating .....

Shri Behram B. Dubash Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... has contended that these matters cannot be taken within the purview of sec 154 so as to treat them as mistakes apparent from record and ..... was no mistake apparent from record calling for any rectification falling within sec 154 and accordingly he rejected the assessee s application thus the ao ..... same did not fall within the purview of sec 154 the ao s action in rejecting the assessee s application u .....