Power u/s 254(2) cannot be exercised unless and until grave ...
Section 254(2) requires a clear factual or legal error causing injustice for authority to intervene.
April 4, 2013
Case Laws Income Tax AT
Power u/s 254(2) cannot be exercised unless and until grave error on facts/law from the record is pointed out which is apparent on its face causing apparent injustice to the assessee. - AT
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