Rectification of mistake - The scope and ambit of the power ...

Section 254(2) of Income Tax Act: Limited Power to Correct Apparent Errors, Not for Reviewing or Revising Decisions.

December 11, 2019

Case Laws Income Tax AT

Rectification of mistake - The scope and ambit of the power which could be exercised u/s 254(2) is circumscribed and restricted within the ambit of the power vested by the said section. Such a power is neither a power of review nor is akin to the power of revision but is only a power to rectify a mistake apparent on the face of the record.

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Rectification of mistake - The scope and ambit of the power ...

Section 254(2) of Income Tax Act: Limited Power to Correct Apparent Errors, Not for Reviewing or Revising Decisions.

December 11, 2019

Case Laws Income Tax AT

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