Order of Appellate Tribunal - Section 254

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....hich the order was passed with a view to rectifying any mistake apparent from the record, amend any order passed by it under section 254(1), and shall make such amendment if the mistake is brought to its notice by the assessee or the Assessing Officer An amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall no....

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.... deposits not less than 12% of the amount of tax, interest, fee, penalty, or any other sum payable under the provisions of this Act, or furnishes security of equal amount in respect thereof and the Appellate Tribunal shall dispose of the appeal within the said period of stay specified in that order: • Further Extension of time period :-  No extension of stay shall be gr....

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....copy of any orders passed under this section to the assessee and to the Commissioner (3A) Electronic Communication of Tribunal Orders and Applicable Time Limits for Further Proceedings [Inserted vide Section 19 of the Finance Act, 2026 ]  For any order passed under Section 245 on or after 1 October 2026, the Appellate Tribunal must: • Send a copy of the order electron....

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.... • The Appellate Tribunal does not have any power to review its own order • On a question of fact determined by ITAT, a WRIT PETITION can be filed to the High Court challenging the fact-finding process adopted by ITAT. If High Court is satisfied that the fact-finding process was not correct, then it will quash the order passed by ITAT and direct the ITAT to do the fact fi....