https://www.taxtmi.com/article/detailed?id=633 Section 254(2) distinguishes the Tribunal's suo motu rectification power from rectification when a mistake is brought by a party; the four year period governs the time to file a rectification application, and an application filed within that period must be decided on its merits rather than rejected for limitation because the Tribunal disposed of it after the four year period. en-us Fri, 08 Jan 2010 00:00:00 +0530 Wed, 05 Jan 2011 16:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=633 Section 254(2) distinguishes the Tribunal's suo motu rectification power from rectification when a mistake is brought by a party; the four year period governs the time to file a rectification application, and an application filed within that period must be decided on its merits rather than rejected for limitation because the Tribunal disposed of it after the four year period. Articles Income Tax Fri, 08 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=633