#section 254
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277 articlesIncome Tax
Income Tax
Rectification application dismissed in absence of substantial or collateral proceedings pending before AO
Income Tax
Income Tax
Re-computation of capital gains by lower value of consideration for sale of equity shares allowed
Income Tax
Income Tax
Post ex-parte order if appellant appears with sufficient cause, Tribunal may set aside the ex-parte order
Income Tax
Income Tax
Fresh assessment order in pursuance of order u/s 254, 263 or 264 should be made within 9 months
Income Tax
Income Tax
Aggrieved person who initiates lis has a right to withdraw the same before it is finally decided
Income Tax
Income Tax
Ex-Parte Order- Limitation period to be counted from the date of communication or knowledge, actual or constructive
Income Tax
Income Tax
Revisiting earlier order on merits is beyond the scope & ambit of powers available u/s 254(2)
Income Tax
Income Tax
Third Proviso to Section 254(2A) of Income Tax Act is Arbitrary & Unconstitutional
Income Tax
Income Tax
Rectification was justified in case Tribunal’s ignorance of material on record was a mistake apparent on record
Income Tax
Income Tax
ITAT Allowed Exemption not claimed in ITR filed due to Inadvertence
Income Tax
Income Tax
Section 254(2)- Tribunal cannot review its own order: ITAT
Income Tax
Income Tax
Amendment in Section 254(2A) | Directory or Mandatory? | Case referred to President of ITAT
Income Tax
Income Tax
HC clarifies on Section 254(2) limitation period for filing rectification application
Income Tax
Income Tax
