https://www.taxtmi.com/caselaws?id=273511 The Tribunal acknowledged that the date of order for filing rectification applications under section 254(2) of the Income-tax Act, 1961, should be the date of communication, not pronouncement. The Tribunal determined that the limitation period should commence from the date of dispatch or receipt of the order, not the date of passing. Consequently, the Tribunal allowed the recall and restoration of the appeals based on a mistake apparent on record, aligning with the High Court's decision on the issue. en-us Fri, 27 Apr 2018 00:00:00 +0530 Sat, 30 Jun 2018 07:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273511 The Tribunal acknowledged that the date of order for filing rectification applications under section 254(2) of the Income-tax Act, 1961, should be the date of communication, not pronouncement. The Tribunal determined that the limitation period should commence from the date of dispatch or receipt of the order, not the date of passing. Consequently, the Tribunal allowed the recall and restoration of the appeals based on a mistake apparent on record, aligning with the High Court's decision on the issue. Case-Laws Income Tax Fri, 27 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273511