submitted any substantive reason other than to state that the
accountant committed the mistake. This is a substantive error, therefore
the submission of the appellant
submitted any substantive reason other than to state that the
accountant committed the mistake. This is a substantive error, therefore
the submission of the appellant
broad aspects (i) entitlement to lesser penalty and (ii)
procedural and substantive errors in the investigation report of the DG.
28. With respect ... competitors.
30. With respect to the other aspect of procedural and substantive errors in the
investigation report, OP-2 has alleged that certain lapses occurred
broad aspects (i) entitlement to lesser penalty and (ii)
procedural and substantive errors in the investigation report of the DG.
31. With respect ... competitors.
33. With respect to the other aspect of procedural and substantive errors in the
investigation report, OP-2 has alleged that certain lapses occurred
questions of law:
"(a) Whether the learned Courts below committed substantive error of law in passing a
decree for eviction notwithstanding the fact that ... such tenants.
(b) Whether the learned Courts below committed substantive error of law in holding that
appellants are joint tenants by totally over looking
documents annexed to it. In such a case, if there is an error apparent on the record, the same can be corrected under section ... remedy, such as a rectification under section 154 which cannot correct substantive errors, or a revision under section 264 , being now made available
constitutional authority, like the Chief Justice of India, such procedural or
substantive error. The argument made at the Bar that the Chief Justice of
India
1009. It is not clear what the clerical error was. If the clerical error
C.A. Nos.______________/2018 ... clerical error but is really the correction of
a substantive error, which does not come within the purview of Section
Commissioner Of Income-Tax vs Parmanand M. Patel on 6 July, 2005
Equivalent citations: (2005
levy of penalty.
At the time of hearing, no procedural or substantive error in the
passing of the impugned order of the Revising Authority