To have rectification power of ITAT under section 254(2), an issue must be self-evident without need for elaborate argument or re-examination.

To have rectification power of ITAT under section 254(2), an issue must be self-evident without need for elaborate argument or re-examination.   An issue before the High court was regarding the power of ITAT in respect of rectification of its earlier order? Whether ITAT was justified in modifying its earlier orders by exercising powers under…

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