After the ITAT order: rectification and High Court appeal

The Tribunal's order is final on facts. Two remedies remain after it is passed.

Rectification

A mistake apparent from the record can be corrected by the Tribunal under section 254(2), on an application filed within six months from the end of the month in which the order was passed.

Appeal to the High Court

An appeal lies to the High Court under section 260A only on a substantial question of law, filed within 120 days of receiving the order.

Time limits and fees change from time to time. Confirm them against the current Act before acting.

For information only. Not legal or tax advice.