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HomeDirect TaxITAT Rectification Power U/s 254(2) Can’t Be Used To Re-Argue Merits: Allahabad...

ITAT Rectification Power U/s 254(2) Can’t Be Used To Re-Argue Merits: Allahabad HC 

Direct Tax

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By Mariya Paliwala
ITAT Rectification Power U/s 254(2) Can’t Be Used To Re-Argue Merits: Allahabad HC

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The Allahabad High Court has held that the Income Tax Appellate Tribunal’s power under Section 254(2) of the Income Tax Act, 1961 is confined to correcting only “mistakes apparent from the record” and cannot be invoked for reopening or re-arguing issues requiring elaborate examination of facts and law. The bench of Justice Shekhar B. Saraf…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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