Appellate Tribunal orders, rectification, stay and finality under section 254 shape appellate income tax procedure.

Section 254 empowers the Appellate Tribunal to pass orders after hearing both parties, to rectify mistakes apparent from the record within six months, and to give notice before any rectification that enhances assessment, reduces refund, or increases liability. It also provides for disposal of appeals, stay of proceedings subject to deposit or security conditions, discretion as to costs, transmission of orders to the assessee and the Commissioner, and finality of appellate orders subject to appeal under section 260A.

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