https://www.taxtmi.com/manuals?id=1467 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. en-us Sat, 30 Jan 2016 16:15:00 +0530 Thu, 16 Apr 2026 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1467 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. Manuals Income Tax Sat, 30 Jan 2016 16:15:00 +0530 https://www.taxtmi.com/manuals?id=1467