Total Recall Vs Partial Recall of ITAT ORDER

CA Vinamar Gupta Total Recall Vs Partial Recall of ITAT ORDER – ITAT Amritsar Comprehensive Decision Often when department or the assessee is not satisfied with the order of the ITAT, then apart from resorting to appeal before High Court u/s 260A makes use of section 254(2). U/s 254(2), ITAT is vested with power to rectify mistake apparent from record with in four years from the date of order. As per section 254(2) read with Rule 34A of ITAT rules, application for rectification is required to be filed in triplicate and to be accompanied by fee of fifty rupees. The assessee might even file s...