https://www.taxtmi.com/caselaws?id=349478 The Tribunal held that the amendment to Section 254(2) of the Income Tax Act was prospective and did not apply to orders passed before 01/06/2016. Therefore, the limitation period for filing rectification applications was not restricted to six months in this case. The right to appeal and file rectification applications arises at the time of the original order unless taken away by a retrospective amendment. The Tribunal allowed the miscellaneous applications, recalling the previous order and directing the appeals to be heard afresh by a regular bench, following the decision in a related case approved by the Bombay High Court. en-us Mon, 09 Oct 2017 00:00:00 +0530 Sat, 14 Oct 2017 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349478 The Tribunal held that the amendment to Section 254(2) of the Income Tax Act was prospective and did not apply to orders passed before 01/06/2016. Therefore, the limitation period for filing rectification applications was not restricted to six months in this case. The right to appeal and file rectification applications arises at the time of the original order unless taken away by a retrospective amendment. The Tribunal allowed the miscellaneous applications, recalling the previous order and directing the appeals to be heard afresh by a regular bench, following the decision in a related case approved by the Bombay High Court. Case-Laws Income Tax Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349478