S.254(2): Rectification of mistake apparent on record – Application for rectification was filed with in period of six months – Order recalling the order is beyond period of limitation is held to be valid . [ S.255(5) , ITAT R. 24 ,Art.226 ]
PCIT v. ITAT ( 2020) 425 ITR 581/ 186 DTR 342 / 271 Taxman 99/ ( 2021 ) 322 CTR 861 ( Bom) (HC) www.itatonline.org