Rectification applications - Power of ITAT - Tribunal could not ...

ITAT Cannot Re-examine Facts and Law in Rectification Applications Beyond Section 254(2) Limits.

July 24, 2017

Case Laws Income Tax HC

Rectification applications - Power of ITAT - Tribunal could not have undertaken such incisive and detailed examination of facts and law to come to the conclusion which are completely contrary to its own conclusion arrived at after detailed considerations. Such powers simply do not flow from the power of rectification under sub-section (2) of Section 254 of the Act. - HC

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Rectification applications - Power of ITAT - Tribunal could not ...

ITAT Cannot Re-examine Facts and Law in Rectification Applications Beyond Section 254(2) Limits.

July 24, 2017

Case Laws Income Tax HC

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