Rectification u/s 154 by CIT(A) - date of applicability of ...

Case Laws Income Tax

July 18, 2019

Rectification u/s 154 by CIT(A) - date of applicability of provision of Section 56(2)(viib) - we are not interpreting the provision as such as to the date of applicability but only examining the issue as to whether the issue is debatable - since it is debatable issue in view of the contrary view taken by the Hon’ble Jurisdictional High Court - not a mistake apparent on record - CIT(A) wrongly rectified the order.

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Rectification u/s 154 by CIT(A) - date of applicability of ...

Case Laws Income Tax

July 18, 2019

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