https://www.taxtmi.com/caselaws?id=195214 The Tribunal dismissed the Revenue's rectification applications as they were time-barred under Section 254(2) of the Income Tax Act. The Tribunal emphasized its lack of authority to condone the delay in filing, citing the statutory provisions and the change in time limit from four years to six months. The decision aligned with previous rulings and highlighted the importance of adherence to the law. All Revenue's miscellaneous applications were rejected during an open court session on 25th April 2017. en-us Tue, 25 Apr 2017 00:00:00 +0530 Mon, 23 Oct 2017 08:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195214 The Tribunal dismissed the Revenue's rectification applications as they were time-barred under Section 254(2) of the Income Tax Act. The Tribunal emphasized its lack of authority to condone the delay in filing, citing the statutory provisions and the change in time limit from four years to six months. The decision aligned with previous rulings and highlighted the importance of adherence to the law. All Revenue's miscellaneous applications were rejected during an open court session on 25th April 2017. Case-Laws Income Tax Tue, 25 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195214