District Excise Officer v. ITO

66 ITD 168Income Tax Appellate Tribunal1998#14332 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2021 to 2023.

Issues it is cited on

section 69dtrade creditorssection 153a(1)(b)mistake apparent from recorddumb documentssection 69brejection of books of accountsection 127section 153a(1)loose paperssection 145(3)share application money

Judgments citing District Excise Officer v. ITO

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeal of the assessee in ITA No

ITA 176/JPR/2020[2016-17]Status: DisposedITAT Jaipur07 Jun 2023AY 2016-17

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal(CIT)&
Section 143Section 143(3)Section 145(3)

…established by a long-drawn process of reasoning on points on which there may be conceivably two opinions. A decision on a debatable point of law is not a mistake apparent from record:" The hon'ble Delhi Tribunal in the case of District Excise Officer v ITO, 66 ITD 168 has held that- " ...One of the meanings given for the word mistake' is that is an omission made not by design but mischance and a 'mistake apparent is a mistake that is manifest, plain or obvious, a mistake that can be realized without a debate or dissertation. The expression 'apparent on the other hand refers to something which is obvious, conspi…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeal of the assessee in ITA No

ITA 175/JPR/2020[2015-16]Status: DisposedITAT Jaipur07 Jun 2023AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal(CIT)&
Section 143Section 143(3)Section 145(3)

…established by a long-drawn process of reasoning on points on which there may be conceivably two opinions. A decision on a debatable point of law is not a mistake apparent from record:" The hon'ble Delhi Tribunal in the case of District Excise Officer v ITO, 66 ITD 168 has held that- " ...One of the meanings given for the word mistake' is that is an omission made not by design but mischance and a 'mistake apparent is a mistake that is manifest, plain or obvious, a mistake that can be realized without a debate or dissertation. The expression 'apparent on the other hand refers to something which is obvious, conspi…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeal of the assessee in ITA No

ITA 174/JPR/2020[2014-15]Status: DisposedITAT Jaipur07 Jun 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal(CIT)&
Section 143Section 143(3)Section 145(3)

…established by a long-drawn process of reasoning on points on which there may be conceivably two opinions. A decision on a debatable point of law is not a mistake apparent from record:" The hon'ble Delhi Tribunal in the case of District Excise Officer v ITO, 66 ITD 168 has held that- " ...One of the meanings given for the word mistake' is that is an omission made not by design but mischance and a 'mistake apparent is a mistake that is manifest, plain or obvious, a mistake that can be realized without a debate or dissertation. The expression 'apparent on the other hand refers to something which is obvious, conspi…

M/S. Royal Jewellers, Jaipur vs. DCIT, Central Circle, Jaipur

In the result, appeal of the assessee in ITA No

ITA 115/JPR/2020[2016-17]Status: DisposedITAT Jaipur07 Jun 2023AY 2016-17

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal(CIT)&
Section 143Section 143(3)Section 145(3)

…established by a long-drawn process of reasoning on points on which there may be conceivably two opinions. A decision on a debatable point of law is not a mistake apparent from record:" The hon'ble Delhi Tribunal in the case of District Excise Officer v ITO, 66 ITD 168 has held that- " ...One of the meanings given for the word mistake' is that is an omission made not by design but mischance and a 'mistake apparent is a mistake that is manifest, plain or obvious, a mistake that can be realized without a debate or dissertation. The expression 'apparent on the other hand refers to something which is obvious, conspi…

M/S. Royal Jewellers, Jaipur vs. DCIT, Central Circle, Jaipur

In the result, appeal of the assessee in ITA No

ITA 114/JPR/2020[2015-16]Status: DisposedITAT Jaipur07 Jun 2023AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal(CIT)&
Section 143Section 143(3)Section 145(3)

…established by a long-drawn process of reasoning on points on which there may be conceivably two opinions. A decision on a debatable point of law is not a mistake apparent from record:" The hon'ble Delhi Tribunal in the case of District Excise Officer v ITO, 66 ITD 168 has held that- " ...One of the meanings given for the word mistake' is that is an omission made not by design but mischance and a 'mistake apparent is a mistake that is manifest, plain or obvious, a mistake that can be realized without a debate or dissertation. The expression 'apparent on the other hand refers to something which is obvious, conspi…

M/S. Royal Jewellers, Jaipur vs. DCIT, Central Circle, Jaipur

In the result, appeal of the assessee in ITA No

ITA 113/JPR/2020[2014-15]Status: DisposedITAT Jaipur07 Jun 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal(CIT)&
Section 143Section 143(3)Section 145(3)

…established by a long-drawn process of reasoning on points on which there may be conceivably two opinions. A decision on a debatable point of law is not a mistake apparent from record:" The hon'ble Delhi Tribunal in the case of District Excise Officer v ITO, 66 ITD 168 has held that- " ...One of the meanings given for the word mistake' is that is an omission made not by design but mischance and a 'mistake apparent is a mistake that is manifest, plain or obvious, a mistake that can be realized without a debate or dissertation. The expression 'apparent on the other hand refers to something which is obvious, conspi…

Ramachandran A. Pothi, Mumbai vs. JCIT 24 (2), Mumbai

The appeal of the assessee is allowed

ITA 7268/MUM/2019[2009-10]Status: DisposedITAT Mumbai08 Oct 2021AY 2009-10

Bench: Sri Mahavir Singh, Vp & Sri Manoj Kumar Aggarwal, Am आमकय अऩीर िं./ Ita No. 7268/Mum/2019 (ननधाायण वर्ा / Assessment Year 2009-10) Shri Ramachandran A Pothi The Jt. Commissioner Of 513, Laxmi Plaza, Laxmi Income Tax, Circle 24(2) फनाभ/ 4 Th Industrial Estate Andheri West, Room No.504, Floor, Mumbai-400 053 Piramal Chambers, Lalbaug, Vs. Mumbai-400 012 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा िं./Pan No. Aacpp8620K अऩीराथी की ओय े/ Appellant By : Shri Rushabh Mehta, Ar प्रत्मथी की ओय े/ Respondent By : Shri Bharat Andhle, Sr. Ar ुनवाई की तायीख / Date Of Hearing: 02.08.2021 घोर्णा की तायीख / Date Of Pronouncement: 08.10.2021 आदेश / O R D E R भहावीय स िंह, उऩाध्मक्ष के द्वाया / Per Mahavir Singh, Vp: This Appeal Of The Assessee Is Arising Out Of Order Of The Commissioner Of Income Tax (Appeals)]-36, Mumbai [In Short Cit(A)], In Appeal No. Mumbai-36/11494/2016-17 Vide Dated 30.10.2019. The Assessment Was Framed By The Jt. Commissioner Of Income Tax, Circle 24(2), Mumbai (In Short Jcit/ Ao) For The A.Y. Shri Ramachandran A Pothi; Ay 09-10 2009-10 Vide Order Dated 29.11.2011 Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter ‘The Act’).

For Appellant: Shri Rushabh Mehta, ARFor Respondent: Shri Bharat Andhle, Sr. AR
Section 143(3)Section 154Section 271(1)(c)Section 68

…dran A Pothi; AY 09-10 that it is an omission made not by design but mischance and a 'mistake apparent' is a mistake that is manifest, plain or obvious, a mistake that can be realized without a debate or a dissertation. [District Excise Officer vs. ITO [1998] 66 ITD 168 (Delhi Trib.)] 14. Accordingly, a combined interpretation of both the terminologies, ‘mistake’ and ‘apparent from record’, makes it clear that any 'mistake apparent from record' must be an obvious and patent mistake and not something which can he established by a long- drawn process of reasoning on points on which there may be conceivably two opi…

District Excise Officer v. ITO (66 ITD 168) — Cited in 7 Judgments | BharatTax