Order passed U/s. 254(2) cannot be rectified or amended by invoking of section 254(2) once again

Pr. CIT Vs Alpana Bhartia (Karnataka High Court)

Section 253 of the Act provides an appeal to the Appellate Tribunal, which would be considered under section 254 of the Act. Section 254(1) contemplates hearing of the appeal by the Appellate Tribunal and passing of the order thereon. Sub-section (2) of section 254 of the Act would empower the Tribunal to rectify any mistake apparent from the record, amend any order passed under sub-section (1), if the mistake is brought to its notice by the parties to the proceedings, within

Please become a Premium member. If you are already a Premium member, login here to access the full content.