Mistake Apparent from Record U/s 254(2) of Income Tax Act could be corrected by Tribunal: ITAT allows Rectification Application [Read Order]

By Sunayana Dhal - On June 24, 2023 6:00 am - 2 mins read

Mistake – Apparent - from Record – Income - Tax - Act - could be - corrected by Tribunal - ITAT allows – Rectification – Application - TAXSCAN

The Raipur bench of the Income Tax Appellate Tribunal (ITAT) held that the mistakes that are apparent from the records under Section 254(2) of the Income Tax Act, 1961 can be rectified by the tribunal. The applications filed by the department has raised out of the respective orders of the Tribunal, where the additions made…

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