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The Tax Publishers2020 TaxPub(DT) 4815 (Mum-Trib) INCOME TAX ACT, 1961
Section 263
It is a settled law that review of order in the grab of rectification of mistake apparent from record is not permissible in law.
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Revision under section 263 - Applicability - Assessee seeking review of order in grab of rectification of mistake apparent from record -
Assessee sought review of order of Tribunal in the grab of rectification of mistake apparent from record. Held: It is a settled law that review of order in the grab of rectification of mistake apparent from record is not permissible in law.
REFERRED :
FAVOUR : Against the assessee
A.Y. :
IN THE ITAT, MUMBAI BENCH
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