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Income Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Rectification of mistake - as long as an order of the Tribunal ...


Tribunal Order Implementation Bars Rectification of Errors Once Assessment Order is Enforced.

November 14, 2018

Case Laws     Income Tax     HC

Rectification of mistake - as long as an order of the Tribunal stands, the assessment order was required to be implemented. Further having implemented it, it was simply not open for him to exercise power of rectification which is meant for correcting any error apparent on record.

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