Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Rectification of mistake - rectification implies the correction ...


Rectification corrects errors, not for reevaluating evidence with new facts not previously presented.

August 6, 2015

Case Laws     VAT and Sales Tax     HC

Rectification of mistake - rectification implies the correction of an error or removal of defects or imperfections and could not be used to appreciate the evidence on new facts which were not placed earlier. - HC

View Source

 


 

You may also like:

  1. Rectification of assessment orders to correct the errors apparent on the face of record u/s 161 of DGST GST Act, 2017. - The instruction issued by the Department of...

  2. HC allowed the appeal, setting aside ITAT's order rejecting additional evidence under Rule 29. The court found ITAT committed a legal error by summarily dismissing the...

  3. Rectification u/s 154 - The Assessee argued that the assessments u/s 143(1) and 143(3) merged, precluding further additions u/s 154, while the Revenue contended that...

  4. Rectification of mistake - error apparent on the face of record - This Court had interfered with the impugned orders on facts that were peculiar therein or for not...

  5. Error apparent on record rectified by allowing Revenue's appeal instead of wrongly dismissing it, as logical conclusion of upholding Revenue's contentions. Rectification...

  6. Entitlement of deduction of freight - freight in the sale bill charged separately - part of sale price or not - since the Tribunal made a factual error as regards the...

  7. Revision u/s 263 by CIT - selecting a return under CASS - expressions 'erroneous', 'erroneous assessment' and 'erroneous judgment' - Error', here, should be an error in...

  8. Rectification order passed u/s.154 - Period of limitation - In the present case before us there is no controversy about first order or second order but order under...

  9. The High Court allowed the petitioner to rectify GSTR-1 for the months of October and November 2022 regarding five export invoices, despite the statutory time limit...

  10. Admission of Additional evidence by the ITAT - Tribunal had in fact considered contents of the documents on merits - Tribunal did not commit any error in the facts and...

  11. A review application is maintainable on (i) discovery of new and important evidence which could not be produced earlier despite due diligence, (ii) mistake or error...

  12. Rectification of certain errors apparent on face of order denied in AAR ruling. AR contended AAR should have ruled on all queries. Held: No error apparent on record...

  13. Section 161 allows an affected person to apply for rectification of an order. The authority had previously passed an order and decided no rectification was necessary,...

  14. Scope of rectification u/s 154 - Allowing the rectification application CIT(A) admitted the claim of expenditure - The ITAT concluded that the question of comparables in...

  15. Rectification of mistake u/s 154 - tax paid on more than one occasion, and claims its refund u/s 154 - The High Court referred to Article 265 of the Constitution of...

 

Quick Updates:Latest Updates