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Chief Justice Manindra Mohan Shrivastava and Justice G. Arul Murugan stated that when the power under section 254(2) is akin to Order 47 Rule 1 of CPC, https://www.livelaw.in/high-court/madras-high-court/income-tax-s-2542-is-akin-to-order-47-rule-1-cpc-rectification-limited-to-apparent-errors-madras-high-court-312493
[08/12, 13:47] Sekarreporter: https://www.livelaw.in/high-court/madras-high-court/income-tax-s-2542-is-akin-to-order-47-rule-1-cpc-rectification-limited-to-apparent-errors-madras-high-court-312493 [08/12, 13:47] Sekarreporter: The Madras High Court has held that the rectification power under Section 254(2) of the Income Tax Act is akin to the review power under Order 47...
Chief Justice Manindra Mohan Shrivastava and Justice G. Arul Murugan https://www.livelaw.in/high-court/madras-high-court/income-tax-s-2542-is-akin-to-order-47-rule-1-cpc-rectification-limited-to-apparent-errors-madras-high-court-312493
[08/12, 13:47] Sekarreporter: https://www.livelaw.in/high-court/madras-high-court/income-tax-s-2542-is-akin-to-order-47-rule-1-cpc-rectification-limited-to-apparent-errors-madras-high-court-312493 [08/12, 13:47] Sekarreporter: The Madras High Court has held that the rectification power under Section 254(2) of the Income Tax Act is akin to the review power under Order 47...