Rectification of mistake u/s 254 - failure to consider an ...

Case Laws Income Tax

October 21, 2020

Rectification of mistake u/s 254 - failure to consider an argument advanced by either party for arriving at a conclusion is not an error apparent on the record, although it may be an error of judgment and under such circumstances the Tribunal has no jurisdiction under section 254(2) to pass the second order. - AT

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Rectification of mistake u/s 254 - failure to consider an ...

Case Laws Income Tax

October 21, 2020

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