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Tribunal cannot review its earlier order u/s 254: ITAT
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Corporate Tax
Tribunal cannot review its earlier order u/s 254: ITAT
Posted on
on
December 14, 2019
Tenet Tax Daily December 13 2019
By
tenettax-team
Corporate Tax
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Error apparent from record for section 154 purposes does not include failure to consider an argument in appeal
Commissioner Appeals is required to pass a speaking order and cannot dispose the appeal by holding that AO’s order was self-speaking and did not require interference
