Rectification of mistake u/s 254 - effect of subsequent decision ...
Tribunal Can Amend Orders Using Section 254 for Rectification Based on New Judicial Decisions Under Income Tax Act.
October 19, 2022
Case Laws Income Tax HC
Rectification of mistake u/s 254 - effect of subsequent decision - Power to Tribunal to rectify its order - subsequent decision can validly form the basis for rectifying an order of assessment under Section 154 of the Act. - HC
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