Laws / Income Tax Law / 173
173 - Correction of errors
173. Correction of errors.-
(1) Any income tax authority or the Appellate Tribunal may, by order in writing, amend any order passed by it so as to correct any error apparent from the record either of its own motion or on the error having been brought to its notice by the assessee or any other income tax a...
Premium content
You are viewing a preview. Upgrade your subscription to read the full article.
View plans