Rectification limitation under income tax law runs from the date an order is passed, not from receipt or service.

Section 254(2) allows rectification only within six months from the end of the month in which the order is passed, and the statutory term "passed" cannot be read as "received" or "served". The Tribunal held that limitation for a miscellaneous application seeking recall could not be shifted to the date of receipt by the assessee, and even on a liberal approach treating uploading as relevant, the application was still out of time because the order had been uploaded earlier. The application was therefore time-barred and dismissed.

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Issues: Whether the miscellaneous application seeking recall of the Tribunal's earlier order was barred by limitation under section 254(2) of the Income-tax Act, 1961, and whether the limitation period had to be computed from the date of passing the order or from the date of receipt/uploading of the order.

Analysis: Section 254(2) permits rectification within six months from the end of the month in which the order is passed. The expression used by the legislature is "passed", and it is not interchangeable with "received" or "served". The Tribunal held that the limitation period cannot be shifted to the date of receipt by the assessee. It further noted that even on the liberal view of treating uploading of the order as relevant, the application was still beyond time, as the order had been uploaded on 21.06.2016 and the miscellaneous application was filed thereafter. The Tribunal also found that the authorities relied upon by the assessee did not justify reading "passed" as meaning receipt of the order.

Conclusion: The application was held to be time-barred and was dismissed.

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