assessee
has challenged the finding of the Ld. CIT(A) that quoting wrong section
was an inadvertent mistake and could be ignored in view ... Supporting the above grounds, the Ld. counsel submitted that
quoting wrong section was fatal to levy of penalty and the assessee
could not get opportunity
held:
".....It appears that the competent authority has
wrongly quoted Section 20 in the order of
discharge whereas, in fact, the order of discharge ... Sangeetha
Theatre and Ors. (2004) 12 SCC 278]. Thus,
quoting of wrong provision of Section 20 in the
order of discharge of the appellant
that this is not a case of the A.O. quoting a wrong section of the Act. In essence and substance, the order ... Section 144 at all and the argument that he only quoted the wrong section is, therefore, not available to the revenue. On the question
Army Act. It
appears that the competent authority has wrongly quoted
Section 20 in the order of discharge whereas, in fact, the order
of discharge ... Sangeetha Theatre & Ors. (2004) 12 SCC 278].
Thus, quoting of wrong provision of Section 20 in the order of
discharge of the appellant
M.S. Khalsa vs Chiranji Lal And Ors. on 11 December, 1975
Equivalent citations: AIR1976ALL290
Court below does not come under the purview of Section 460(g) of the Code. Section 460 of the Code refers to those cases ... illegal only on the ground that the learned court below has quoted wrong section.
5. The main grievance of the petitioner is that there
Section 102 of the Code of 1882 dismissing a suit in default should be construed as one under that section or one under Section ... imply that when a Court has acted under a wrong section or quoted a wrong section, the party complaining against that order cannot take action
Income-tax Officer while proceeding to assess the assessed, has quoted a wrong section, the assessment cannot be rendered invalid if it can be supported ... Income-tax Officer while proceeding to assess the assessed, has quoted a wrong section, the assessment cannot be rendered invalid if it can be supported
assets as determined under sub-section (2) of section 7 ".
Thus the position is that by quoting a wrong section of the Wealth ... wrong section, in the question referred to this court, and seeks an answer whether the claim of the assessee is allowable under that wrong section
behalf of the contesting respondents it is submitted that mere quoting of wrong section is of no consequence and it was possible for the Chief ... contesting Respondents that it was merely because a wrong Section was quoted as the source of power is of no consequence if the power
