Section 254(2) of Income Tax Act: Tribunal Can Only Fix Clear Errors, Not Alter Orders or Reopen Cases.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rectification of mistake u/s. 254(2) - Scope of tribunal in rectification - review of the order passed by the Tribunal in the guise of rectification which is not permissible u/s. 254(2)....