Case Law Analysis
|Allahabad High Court
Section 254(2) IT Act | Rectification Limited to Errors Apparent on Record; Delay Condonation Not Reviewable : Allahabad HC
Allahabad HC reaffirms that rectification under Section 254(2) of the Income Tax Act is confined to mistakes evident on the record alone. The court held that issues like delay condonation or precedent application-requiring debate or interpretation-cannot be reviewed as apparent errors, impacting assessees seeking relief from appellate orders.