Under which of the following situations, the Appellate Tribunal can rectify the mistake in the order passed by it under section 254 (2) of the 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 assesse applies for rectification of the Tribunal’s order by raising fresh grounds before the Tribunal c. If the omission or mistake is one the part of Appellate Tribunal d. If the order […]

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