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Income Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Power of tribunal u/s 254 to rectify an order - The Tribunal ...


Tribunal Oversteps Authority u/s 254 by Rectifying Order Beyond Addressing Clear Factual Errors.

December 26, 2017

Case Laws     Income Tax     HC

Power of tribunal u/s 254 to rectify an order - The Tribunal travelled far beyond its power of rectification in accepting the assessee’s various contentions which were not confined to pure factual errors apparent on the record. - HC

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