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Income Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Rectification u/s 254 - mistake apparent from record - non ...


Tribunal Can Recall Order to Address Overlooked Grounds in Appeal u/s 254(2.

June 12, 2019

Case Laws     Income Tax     AT

Rectification u/s 254 - mistake apparent from record - non adjudication of specific ground taken by the assessee in its memorandum of appeal constitutes a mistake apparent from record which can be rectified u/s 254(2) - order recall for adjudication of this ground

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