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Mistake In The Personal Information Of The Trust Is A Rectifiable Mistake At Any Stage: ITAT
Mariya Paliwala
7 Dec 2022 4:30 PM IST
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that a mistake in the personal information of the assessee is always rectifiable at any stage.The two-member bench of Anubhav Sharma (Judicial Member) and Shamim Yahya (Accountant Member) has observed that the tax authorities below have fallen into error by not taking into consideration the rectification application. The...
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