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Section 254(2) Rectification Cannot Become Review: ITAT Litigation Guide

18 Aug 2026 · 18 Aug 2026By CA (Adv) Sikander Sachdeva

Section 254(2) permits correction of apparent mistakes, not review; limitation, existing record, binding precedent and fresh evidence require careful examination. The post Section 254(2) Rectification Cannot Become Review: ITAT Litigation Guide appeared first on TaxGuru .

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