Section 254(2) limitation for Tribunal rectification applications runs strictly, and delay cannot be condoned in such miscellaneous applications.

A miscellaneous application under section 254(2) of the Income-tax Act was held time-barred because it was filed beyond six months from the end of the month in which the Tribunal's order was passed, and even reckoning the period from the date of receipt of the order, it remained out of time. The Tribunal also noted that it had no jurisdiction to condone delay in a section 254(2) miscellaneous application, so the request for rectification or recall was not maintainable.

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Issues: Whether the miscellaneous application seeking rectification or recall of the Tribunal's earlier order was barred by limitation under section 254(2) of the Income-tax Act, 1961.

Analysis: The application was filed beyond six months from the end of the month in which the order was passed. The relevant limitation period was treated as commencing from the date on which the order came to the assessee's knowledge, namely the date of receipt of the order. On that basis, the filing was still beyond the prescribed period. The Tribunal further noted that it had no jurisdiction to condone delay in a miscellaneous application under section 254(2).

Conclusion: The miscellaneous application was held to be time-barred and not maintainable.

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