Section 254(2): ITAT cannot rectify any mistake not apparent from record

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 fi

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