Under which of the following situations, the Appellate Tribunal can rectify the mistake in the order passed by it under Sec 254 (2) of Income Tax Act ?
(a) If subsequent decision of the Supreme Court/High Court is available on the subject after the Appellate Tribunal's order
(b) If an assessee apply for rectification of the Tribunal's order by raising fresh grounds before the Tribunal
(c) If the omission or mistake is on the part of Appellate Tribunal
(d) If the order is passed by the Appellate Tribunal under an erroneous impression of fact or law
Codes :
| A. | (a), (b) and (c) |
| B. | (b), (c) and (d) |
| C. | (a), (c) and (d) |
| D. | only (c) and (d) |
Answer : C Explanation : |
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Option: A Explanation : Explanation will come here. Explanation will come here. Explanation will come here. Explanation will come here. Explanation will come here. |
