Thursday, December 5, 2019

Failure to consider an argument in appeal isn't an error apparent from record; rectification not possible

INCOME TAX : Failure of Tribunal to consider an argument advanced by either party for arriving at a conclusion is not an error apparent on record which can be rectified by invoking provisions of section 254(2)

from www.taxmann.com Latest Case Laws https://ift.tt/2OPcJq2
-
Labels:

No comments:

Post a Comment

Subscribe to: Post Comments (Atom)

AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

INCOME TAX : Where assessee had purchased a flat and incurred expenditure of Rs. 23 lakhs for purpose of renovating house and Assessing Offi...