#section 254
Log in to FollowEvery article filed under the “section 254” tag — analysis, news and updates.
277 articlesIncome Tax
Income Tax
Provide Shorter Time For Rectification Of Mistake by Tribunal
Income Tax
Income Tax
No review power vest with ITAT, only authorized to amend his order for mistake apparent from records u/s 254 (2)
Income Tax
Income Tax
Prosecution – made more simpler for revenue
Income Tax
Income Tax
Review u/s 254(2) only if there is a mistake apparent from the record
Income Tax
Income Tax
Does Tribunal have power to grant stay beyond period of 365 days prescribed in Act?
Income Tax
Income Tax
A.O Zeal to protect interest of revenue has to be tempered with rules of fair play
Income Tax
Income Tax
ITAT has no power to grant stay beyond 365 Days
Income Tax
Income Tax
Tribunal has power to grant unlimited stay of demand
Income Tax
Income Tax
Decision on debatable point of law or fact cannot be corrected by rectification u/s. 254(2)
Income Tax
Income Tax
Assessee not allowed to raise same issue again in the guise of rectification before ITAT
Income Tax
Income Tax
