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Order of Appellate Tribunal - Section 254

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..... in which the order was passed with a view to rectifying any mistake apparent from the record, amend any order passed by it under section 254(1) , and shall make such amendment if the mistake is brought to its notice by the assessee or the Assessing Officer Provided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of .....

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..... l: - The orders passed by the Appellate Tribunal shall be final unless appeal is made u/s 260A On a question of fact, the order of ITAT is a final order and no appeal can be admitted by the High Court on question of fact. On question of law, order of ITAT is a final order if no appeal has been filed against it to the High Court. ITAT can rectify a mistake apparent from record in its .....

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