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Infomedia Press Limited (earlier know as Tata Press Ltd) Versus CIT Bombay City-I

2016 (9) TMI 1246 - ITAT MUMBAI

Rectification of mistakes apparent from record in the "Statement of case" - Held that:- We notice that the amendment in sec. 214 of the Act has been brought by Direct Tax Laws (Amendment) Act 1984 only and hence the mistake pointed out by the assesse .....

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tituting the new name of the assessee in the order, i.e., the order passed by the Tribunal in the name of "Tata Press Limited", which has since been changed into "Infomedia Press Limited". The Ld A.R furnished copies of Certificate of Incorporation t .....

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ur considered view, the prayer of the assessee may Infomedia Press Ltd.not constitute mistake apparent from record warranting rectification of order. Accordingly we reject this plea of the assessee. - Decided partly in favour of assessee - M.A. No. 2 .....

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he assessee has filed this miscellaneous application seeking rectification of mistakes apparent from record in the "Statement of case" referred by the Tribunal to Hon'ble High Court of Bombay, vide its order dated 26-10-1993. 2. The Ld .....

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that the amendment was brought in by Direct Tax Laws (Amendment) Act, 1984, but it was inadvertently mentioned as "Direct Tax Laws (Amendment) Act 1987" in the order passed by the Tribunal. The Ld A.R took us to sec. 214 of the Act and amen .....

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hence the mistake pointed out by the assessee needs to be rectified. Accordingly the words "Direct Tax Laws (Amendment) Act, 1987", where ever it occurs shall be replaced by the words "Direct Tax Laws (Amendment) Act, 1984." 4. Ac .....

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1. Whether, on the facts and in the circumstances of the case the Tribunal was justified in upholding the order passed by the C.I.T under section 263? 2. Whether the amendment made by insertion of sub-section (1A) in section 214 by Direct Tax Laws (A .....

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