Correcting error of law or re-appreciating factual findings falls outside the preview of rectification u/s 254: HC

INCOME TAX : Power to rectify an order under section 254(2) is extremely limited; it does not extend to correcting errors of law or re-appreciating factual findings and those properly fall within appellate review of an order of Court of first instance and what legitimately fails for consideration are errors (mistakes) apparent from recordINCOME TAX : Power to rectify an order under section 254(2) is extremely limited; it does not extend to correcting errors of law or re-appreciating factual findings and those properly fall within appellate review of an order of Court of first instance and what legitimately fails for consideration are errors (mistakes) apparent from recordwww.taxmann.com Latest Case LawsRead More

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