Application for rectification - Computation of period of ...

Rectification u/s 35C(2) hinges on order communication date, not order passing date, for limitation period.

September 24, 2015

Case Laws Central Excise HC

Application for rectification - Computation of period of limitation - Section 35C(2) of Central Excise Act, 1944 - it becomes the date of communication of order and not the date of mere passing of order - HC

View Source

← Previous Next →

Application for rectification - Computation of period of ...

Rectification u/s 35C(2) hinges on order communication date, not order passing date, for limitation period.

September 24, 2015

Case Laws Central Excise HC

You may also like:

HC upheld rejection of rectification application filed under Section 35C(2) of Central Excise Act, 1944. Following precedent set in Hongo India Pvt Ltd case, court...

Time Limitation of Rectification Application - Section 35C(2) of the Central Excise Act, 1944 - the period of limitation of six months was substituted for a period of...

The case involved the maintainability of rectification applications u/s 35C of the Central Excise Act. The CESTAT held that orders under 35C are final, not deciding...

Rectification of mistake u/s. 254(2) - Scope of tribunal in rectification - review of the order passed by the Tribunal in the guise of rectification which is not...

Charging of interest u/s 220(2) - demand was raised first time - additions made in the rectification order passed u/s 154 - the rectification order itself cannot include...

The Tribunal held that in a case involving a requisition u/s 132A of the Act, the jurisdiction to complete the assessment is governed by the provisions of Section 153A....

Rectification of mistake u/s 254(2) – What assessee desires is review of the order passed on in the garb of rectification application - AT

MAT - Rectification of mistake - Deduction of prior period items from book profit - section 115JA - HC

Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound...

Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound...

Rectification u/s mistake u/s 254 - apparent mistake in the order of Tribunal warranting rectification - scope of section 254(2) is limited to rectification of mistake...

HC set aside ITAT's rectification order under Section 254(2) of Income Tax Act, finding ITAT exceeded its jurisdiction in reviewing income classification. The dispute...

Rectification u/s 254 - non consideration of certain grounds - there is an inadvertent mistake by the Tribunal in not disposing of grounds no.2, 3 and 6, which comes...

Maintainability of the appeal u/s 260A before HC whereas the rectification application u/s 254(2) is pending before the ITAT - there are substantial questions of law to...

Rectification of mistake u/s 254(2) - mistake of making an incorrect statement by AR - Order of tribunal was passed relying statement - argument advanced by said counsel...

Quick Updates: