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Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Application for rectification u/s 254 - it does not mean that if ...


Tribunal cannot reject Section 254 rectification application filed within 4 years, even if pending after expiry.

March 5, 2015

Case Laws     Income Tax     HC

Application for rectification u/s 254 - it does not mean that if the application is moved within the period allowed, i.e., four years, and remains pend ing before the Tribunal, after the expiry of four years the Tribunal can reject the application on the ground of limitation - HC

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