TAX PICKINGS (POWERS OF ITAT UNDER SECTION 254 OF THE IT ACT)

 The powers of the ITAT under Section 254 of the IT Act are very limited and akin to power under O XLVII Rule 1 of the Code of Civil Procedure, 1908. Power confined to only rectify/correct any mistake apparent from the record.

- CIT vs Reliance Telecom Limited, [2022] 440 ITR 1 (SC)

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