ITAT Must Correct Manifest Error in its order: Delhi HC

PCIT Vs Fiserv India Private Ltd (Delhi High Court)

Introduction: The case of PCIT vs Fiserv India Private Ltd before the Delhi High Court involves an application filed by the appellant seeking condonation of delay and challenging the ITAT’s order. The crux of the matter revolves around the ITAT’s power to review its decision under Section 254 of the Income Tax Act, 1961.

Detailed Analysis: The appellant, Commissioner of Income Tax-07, has sought to challenge the ITAT̵

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