Section 254 - Judgment Search Results

Assange Vs. the Swedish Prosecution Authority

Court: UK Supreme Court

..... the following comment the rationale which underpins both article 6 and section 2 7 is the obvious need for an internationalist or ..... decisions continue to fall outside the treaties united kingdomcourts are under section 3 bound since 1 december 2009 by court of justice ..... partner for extradition i see no reason to change the system 254 the government responded formally on 12 february 2003 to the .....

Ghanshyam Das Jethwani Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Jaipur

..... no long drawn process of reasoning or in depth is required sec 254 2 makes it clear that a mistake apparent from the records ..... be there but they need not be apparent rectifiable under s 254 2 written submissions were also filed making a general commentary in ..... relation to provisions of s 254 2 through these submissions reliance was placed on the decision cited .....

Dabur India Limited Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1998)66ITD260(Kol.)

..... justice is inherent in the tribunal and could be traced to sub section 1 of section 254 according to the provisions of section 254 1 giving a reasonable opportunity of being heard is essentially part ..... the assessee when the appeal was called on for hearing the provisions under sub section 1 of section 254 in its true spirit had not been complied with in passing the ex parte order .....

Commissioner of Income Tax Vs. Eastern Supply Corporation.

Court: Guwahati

..... in which notice of an order under s 254 has been passed sec 254 1 provides that the tribunal shall after hearing ..... the parties pass such orders thereon as it thinks fit sec 253 provides for appeal to the tribunal on reading ss 253 1 254 ..... only to orders disposing of the appeal under s 254 1 or orders amending such appellate orders in exercise .....

Commissioner of Income Tax Vs. Sree Ayyanar Spinning and Weaving Mills ...

Court: Chennai

Reported in: (2008)216CTR(Mad)355; [2008]296ITR53(Mad)

..... 18 it is true that there is no provision in section 254 similar to section 154 8 which contemplates the income tax authorities to ..... in harshvardhan chemicals and minerals ltd case cited supra as section 254 2 prescribes the outer limit for passing an order of ..... which time is specifically spelled out by the legislature in section 254 2 itself for passing an order of rectification either suo motu .....

Commissioner of Income-tax Vs. Honda Siel Power Products Ltd. (Formerl ...

Court: Delhi

Reported in: (2006)206CTR(Del)328; [2007]293ITR132(Delhi)

..... cannot be permitted to achieve the same object by exercising its power under sub section 2 of section 254 the income tax appellate tribunal does not have an inherent power of review 12 ..... the tribunal to rectify any mistake apparent from the record sub section 4 of section 254 specifies that save as provided in section 256 the order passed by the appellate tribunal on appeal are .....

Popular Engineering Co. Vs. Income-tax Appellate Tribunal and anr.

Court: Punjab and Haryana

Reported in: (2001)168CTR(P& H)55; [2001]248ITR577(P& H)

..... passed by the tribunal under any section other than section 254 1 the power conferred under section 254 2 on the tribunal for rectifying ..... of the provisions quoted above shows that under sub section 1 of section 254 the appellate tribunal can after hearing the parties to ..... all a division bench of the allahabad high court interpreted section 254 2 and laid down the following proposition headnote the .....

American Steel Foundries Vs. Tri-city Trades Council

Court: US Supreme Court

..... the emphasis upon the words peaceable and lawful in this section 254 u s 254 u s 443 254 u s 473 it is clear that congress wished ..... to regard the new statute in its conclusion and so are we section 20 is as follows that no restraining order or injunction shall be ..... neither ex employees nor seeking employment duplex printing press co v deering 254 u s 443 held in this case that only those defendants who .....

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

Court: Income Tax Appellate Tribunal ITAT Delhi

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

..... invoked only in the absence of specific legislation the legislature has provided specific powers under section 254 1 for rectifying the mistake and therefore the question of invoking inherent powers does ..... invoked in the absence of specific legislation and the legislature had provided specific powers under section 254 2 for rectifying the mistake and the question of invoking inherent powers did not .....

Paras Cold Storage and Ice Factory Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Chandigarh

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

..... for rectification by giving a fresh hearing 11 a perusal of section 254 shows that under sub section 1 of section 254 appellate tribunal after hearing the parties passed such orders as it ..... the appellate order recalling an appellate order passed by the tribunal under section 254 1 is not permissible under section 254 2 of act recalling an order automatically necessitates rehearing and readjudication .....