https://www.taxtmi.com/caselaws?id=61923 The Tribunal upheld its decision to dismiss the second Misc. Petition filed by the Revenue, emphasizing that only the Assessing Officer, not the departmental representative, could file such a petition as required by Section 254(2) of the Income Tax Act. The Tribunal clarified that the departmental representative lacked the authority to file the petition and advised the department to file through the competent authority within the prescribed time limit. en-us Mon, 26 Jun 2000 00:00:00 +0530 Mon, 17 Jan 2011 10:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61923 The Tribunal upheld its decision to dismiss the second Misc. Petition filed by the Revenue, emphasizing that only the Assessing Officer, not the departmental representative, could file such a petition as required by Section 254(2) of the Income Tax Act. The Tribunal clarified that the departmental representative lacked the authority to file the petition and advised the department to file through the competent authority within the prescribed time limit. Case-Laws Income Tax Mon, 26 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61923