Commissioner Of Income-Tax vs Ramesh Chand Modi on 4 July, 2000
Equivalent citations: [2001]249ITR323(RAJ), 2000(3)WLN672
JUDGMENT
Rajesh Balia
Taxman 51 (Punj. & Har.);
( iii) CIT v. Ramesh Chand Modi [2001] 249 ITR 323 : 116 Taxman 123 (Raj.);
( iv) Karan & Co. v. ITAT ... Taxman 204 (Kar.);
( vii) Asstt. CIT v. Shri Ramesh Chand Modi [2002] 17 ITR 372 (ITAT Jodh.) (NOC).
8. On the other hand the main
Ramesh Chand Semwal vs M/S Modi Rubber Ltd. on 14 October, 2013
1/29
IN THE COURT OF SH.S.S.MALHOTRA, PRESIDING OFFICER ... District, Govt. of NCT of Delhi to the following
Ramesh Chand Semwal vs M/s Modi Rubber ltd.
2/29
effect:
"Whether the services
Illa Dalmia ( 1987) 168 ITR 306 (Del), CIT v. Ramesh Chand Modi ( 2001) 249 ITR 323 (Raj) and CIT v. S.S. Gupta ... same, the ex parte order can be set aside.
6.4 In Ramesh Chand Modis case (supra), the Tribunal had recalled its order on the ground
Illa Dalmia ( 1987) 168 ITR 306 (Del), CIT v. Ramesh Chand Modi and CIT v. S.S. Gupta .
6.1 In Blue Star (supra) the Bombay ... same, the ex parte order can be set aside.
6.4 In Ramesh Chand Modi (supra), the Tribunal had recalled its order on the ground that
from the decision of the Rajasthan High Court in CIT v. Ramesh Chand Modi where it had been held that where the Tribunal fails
Division Bench decision of the Rajasthan High Court in CIT v. Ramesh Chand Modi (2000) 163 CTR (Raj) 424.
5. Section ... Apex Court.
14. The decision of the Rajasthan High Court in Ramesh Chand Modi (supra) relied upon by Mr. Jolly, in our opinion, cannot
Division Bench judgment of this Court in CIT v. Ramesh Chand Modi (2001) 249 ITR 323 (Raj). It is further submitted that same view ... means the record before the Tribunal."
10. In CIT v. Ramesh Chand Modi (supra) this Court has held that once a mistake
BAZARIYA,
GWALIOR (M.P.)
39
2. RAJESH MODI S/O SHRI RAMESH CHAND MODI, AGE - 59
YEARS, OCCUPATION- BUSINESS, ADDRESS- TANSEN
NAGAR, GWALIOR
3. TARUN
Division Bench decision of the Rajasthan High Court in CIT v. Ramesh Chand Modi [2001] 249 ITR 323.
6. Section 254(2) of the Income ... decision of the Rajasthan High Court in C1T v. Ramesh Chand Modi [2001] 249 ITR 323 relied upon by Mr. Jolly, in our opinion, cannot