https://www.taxtmi.com/caselaws?id=214206 The Tribunal held that it does not have jurisdiction to condone the delay beyond the four-year period prescribed by section 254(2) of the Income Tax Act. The Tribunal emphasized its role is to interpret and follow the statute, not to amend it. Consequently, the petitions for condonation of delay were rejected, and both miscellaneous applications were dismissed. en-us Fri, 15 Jun 2012 00:00:00 +0530 Wed, 13 Apr 2016 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214206 The Tribunal held that it does not have jurisdiction to condone the delay beyond the four-year period prescribed by section 254(2) of the Income Tax Act. The Tribunal emphasized its role is to interpret and follow the statute, not to amend it. Consequently, the petitions for condonation of delay were rejected, and both miscellaneous applications were dismissed. Case-Laws Income Tax Fri, 15 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214206