Order of Appellate Tribunal - Section 254

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..... which the order was passed with a view to rectifying any mistake apparent from the record, amend any order passed by it under section 254(1) , and shall make such amendment if the mistake is brought to its notice by the assessee or the Assessing Officer An amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall no .....

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..... amount of tax, interest, fee, penalty, or any other sum payable under the provisions of this Act, or furnishes security of equal amount in respect thereof and the Appellate Tribunal shall dispose of the appeal within the said period of stay specified in that order: - Further Extension of time period :- No extension of stay shall be granted by the Appellate Tribunal, where such appeal is not so dis .....

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..... e Commissioner (4) Orders passed by the Appellate Tribunal on appeal shall be final: - The orders passed by the Appellate Tribunal shall be final unless appeal is made u/s 260A On a question of fact, the order of ITAT is a final order and no appeal can be admitted by the High Court on question of fact. On question of law, order of ITAT is a final order if no appeal has been filed against it to the .....

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