Section 254 - Orders of Appellate Tribunal

Orders of Appellate Tribunal define powers to hear appeals, amend orders for apparent mistakes, and grant stays subject to conditions.

The Appellate Tribunal may, after giving both parties an opportunity of being heard, pass such orders as it thinks fit, send copies of its orders to the assessee and the Principal Commissioner or Commissioner, and, subject to specified provisions, its orders on appeal shall be final; it may amend its orders to rectify mistakes apparent from the record within a limited period and must afford notice and hearing where amendments increase liability, while time-bound disposal, conditional stays, extensions with aggregate limits, and discretion as to costs are provided by provisos.