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Income Tax - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Rectification of mistake - Mistake either of fact or of law - It ...


Court Error u/s 254(2) Allows Correction to Prevent Prejudice to Any Party.

February 10, 2015

Case Laws     Income Tax     AT

Rectification of mistake - Mistake either of fact or of law - It is trite law that no court or tribunal can, vide its action or non action, cause prejudice to any party before it. There has thus occurred a mistake in terms of section 254(2) of the Act. - AT

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