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Section 254(2): ITAT cannot rectify any mistake not apparent from record
Case Law Details
- Case Name
- DCIT Vs Suman Solanki (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Jaipur
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DCIT Vs Suman Solanki (ITAT Jaipur)
The case of DCIT Vs Suman Solanki, debated in ITAT Jaipur, sheds light on the authority of the ITAT under Section 254(2) concerning the rectification of mistakes not apparent from the record.
Understanding the Core Issue:
Employee Contribution Deposits: In this case, it was undisputed that the employee contributions towards ESI and PF were deposited before the return of income filing due date. This drew attention to explanations to sections 36(1)(va) and 43B amended by the Finance Act, 2021. However, the relevance of these amendments for the assessment year...
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