Rectification Under Section 254(2): Limits of ITAT’s Power Reaffirmed
M/s Devaraj & Others v. ITO, Coimbatore – Madras High Court (27 November 2025) The Madras High Court has once again clarified the narrow contours of the rectification jurisdiction vested in the Income Tax Appellate Tribunal under Section 254(2). The decision in M/s Devaraj & Others v. ITO, Company Ward–I, Coimbatore is significant not merely … Read more