https://www.taxtmi.com/caselaws?id=354124 The High Court dismissed the appeal due to a delay of 278 days in filing it against the ITAT's order, affirming the importance of adhering to procedural timelines. Additionally, the Court upheld the ITAT's decision to dismiss the appellant's application for rectification under Section 254(2) of the Income Tax Act, 1961, as the grounds for rectification exceeded the ITAT's powers. Both the appeal and the rectification application were ultimately dismissed by the Court. en-us Fri, 22 Sep 2017 00:00:00 +0530 Thu, 18 Jan 2018 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354124 The High Court dismissed the appeal due to a delay of 278 days in filing it against the ITAT's order, affirming the importance of adhering to procedural timelines. Additionally, the Court upheld the ITAT's decision to dismiss the appellant's application for rectification under Section 254(2) of the Income Tax Act, 1961, as the grounds for rectification exceeded the ITAT's powers. Both the appeal and the rectification application were ultimately dismissed by the Court. Case-Laws Income Tax Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354124