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ORDER OF APPELLATE TRIBUNAL SECTION - 254

Income Tax - Penalties - Circumstances, Procedures and Relief - 24 - The ITAT may, at any time within 4 years from the date of the order, with a view to rectify any mistake apparent from 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 Assessing Officer. However, an amendment which has the effect of increasing the tax liability of the assessee shall be made only after the assessee has been given a .....

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ecided according to the majority of the members of the Tribunal who have heard the case, including those who first heard it. ORDERS OF ITAT ARE FINAL. DISCUSS 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 order passed under section 254(1) by passing a rec .....

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