Rectification of mistake - In the absence of any provision to ...
No Rectification Allowed for Delayed Mistakes Under Income Tax Act Section 254(2) Due to Clear and Unambiguous Language.
July 14, 2017
Case Laws Income Tax AT
Rectification of mistake - In the absence of any provision to condone the delay under the Income Tax Act, it may be a case of omission in the provision of Act which cannot be supplied by us when there is no ambiguity in the provisions of section 254(2) of the Act.
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