Amendment of section 254.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tuted; (b) in sub-section (2A), the words, brackets, figure and letter "or sub-section (2A)" shall be omitted. - Clause 94 of the Bill seeks to amend section 254 of the Income tax Act relating to orders of Appellate Tribunal.  Sub-section (2) of the said section provides that the Appellate Tribunal may rectify any mistake apparent from the record in its order at any time with....