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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Rectification of mistake u/s 254 - in the guise of ...


Revenue's Attempt to Use Section 254 for Tribunal Order Review Exceeds Rectification Scope Under Income Tax Act.

January 15, 2020

Case Laws     Income Tax     AT

Rectification of mistake u/s 254 - in the guise of rectification, the Revenue is seeking review of the order of Tribunal, which is beyond the scope of powers as envisaged u/s. 254(2) of the Act.

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