Case Law Details
Case Name : Kailashnath Malhotra Vs JCIT (ITAT Mumbai)
Related Assessment Year :
Courts :
All ITAT ITAT Mumbai
RELEVANT PARAGRAPH
9. I have considered the rival submissions and perused the relevant material on record. Section 254(1) provides that the Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. Sub-section (2) states that the Tribunal may, at any time within four years from the dale of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1), and shall make such amendment if the mistake is brought to its notice by the assessee or the Assessing Offic...
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