Rectification petition limitation under Section 254(2): delay could not be condoned, so the petition was not entertainable.

A miscellaneous petition seeking rectification under Section 254(2) of the Income-tax Act was filed beyond the prescribed six-month period. As the statute contains no provision permitting condonation of delay for such a petition, the Tribunal held that it could not be entertained and was barred by limitation. The operative point is that rectification applications under Section 254(2) must be filed within the statutory time limit, and delay cannot be cured by condonation where the Act does not allow it.

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Issues: Whether the Revenue's miscellaneous petition seeking rectification was barred by limitation under Section 254(2) of the Income-tax Act, 1961, and whether delay in filing such petition could be condoned.

Analysis: The petition was filed beyond six months from the date of the Tribunal's earlier order. Section 254(2) prescribes the period for rectification, and the Act contains no provision enabling condonation of delay in filing such a miscellaneous petition. On that basis, the petition could not be entertained.

Conclusion: The miscellaneous petition was barred by limitation and was liable to be dismissed.

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