https://www.taxtmi.com/caselaws?id=211209 The Tribunal upheld the dismissal of the appeals due to the delay in filing, emphasizing the need for a reasonable cause for condonation of delay. It clarified its limited jurisdiction under Section 254(2), stating that rectification cannot review a detailed order. The Tribunal stressed that once a finding is made after considering all submissions, it cannot be revisited, especially in cases of significant delay. en-us Wed, 04 Jan 2012 00:00:00 +0530 Fri, 09 Mar 2012 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211209 The Tribunal upheld the dismissal of the appeals due to the delay in filing, emphasizing the need for a reasonable cause for condonation of delay. It clarified its limited jurisdiction under Section 254(2), stating that rectification cannot review a detailed order. The Tribunal stressed that once a finding is made after considering all submissions, it cannot be revisited, especially in cases of significant delay. Case-Laws Income Tax Wed, 04 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211209