#section 254
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256 articlesIncome Tax
Income Tax
Sec. 254(2) amendment applies to orders passed after 01/06/2016
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There can be no tax liability without the authority of law : ITAT Mumbai
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Tribunal cannot condone delay in filing Miscellaneous Application
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Income Tax
ITAT clarifies period of limitation for filing rectification application U/s. 254(2)
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Income Tax
Section 254(2) cannot be applied to seek review of ITAT order
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Income Tax
Tribunal recalled order having mistake apparent from record
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Assessee cannot seek restoration of Appeal withdrawn on advise of her Advocate without submitting Advocates letter
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Income Tax
Provide Shorter Time For Rectification Of Mistake by Tribunal
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No review power vest with ITAT, only authorized to amend his order for mistake apparent from records u/s 254 (2)
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Income Tax
Prosecution – made more simpler for revenue
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Income Tax
Review u/s 254(2) only if there is a mistake apparent from the record
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Income Tax
Does Tribunal have power to grant stay beyond period of 365 days prescribed in Act?
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A.O Zeal to protect interest of revenue has to be tempered with rules of fair play
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Income Tax
