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Income Tax - Highlights / Catch Notes

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Rectification u/s 254 - error apparent on face of record - ...


Section 254: Reopening Appeals for Undisposed Grounds Due to Record Errors. Correct Oversights with Rectification.

May 22, 2019

Case Laws     Income Tax     AT

Rectification u/s 254 - error apparent on face of record - non-disposal of specific ground raised in the grounds of appeal is an error within the meaning of 254(2) - appeal is reopened only for the purpose of disposal of ground under reference.

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