https://www.taxtmi.com/caselaws?id=195206 The Tribunal accepted the Miscellaneous Application filed within the permissible time frame under section 254(2) of the Income Tax Act, 1961, based on the pre-amendment provision. No condonation was required for the delay in filing within four years from the order date. An error in the interpretation of provisions related to rent on plant under section 194I led to the recall of the order for reevaluation by the regular Bench, with the Miscellaneous Application filed by the Revenue being allowed. en-us Wed, 21 Dec 2016 00:00:00 +0530 Mon, 23 Oct 2017 08:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195206 The Tribunal accepted the Miscellaneous Application filed within the permissible time frame under section 254(2) of the Income Tax Act, 1961, based on the pre-amendment provision. No condonation was required for the delay in filing within four years from the order date. An error in the interpretation of provisions related to rent on plant under section 194I led to the recall of the order for reevaluation by the regular Bench, with the Miscellaneous Application filed by the Revenue being allowed. Case-Laws Income Tax Wed, 21 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195206