https://www.taxtmi.com/caselaws?id=372854 The Appellate Tribunal dismissed the Department's Miscellaneous Petition seeking rectification of an order passed for the AY 2011-12, emphasizing adherence to the time limit under Sec.254(2) of the Income Tax Act, 1961. Despite the Department filing the petition beyond the prescribed deadline, the Tribunal held it as not maintainable, highlighting the significance of complying with statutory timelines in tax matters for procedural fairness and efficiency. en-us Tue, 11 Sep 2018 00:00:00 +0530 Tue, 01 Jan 2019 06:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372854 The Appellate Tribunal dismissed the Department's Miscellaneous Petition seeking rectification of an order passed for the AY 2011-12, emphasizing adherence to the time limit under Sec.254(2) of the Income Tax Act, 1961. Despite the Department filing the petition beyond the prescribed deadline, the Tribunal held it as not maintainable, highlighting the significance of complying with statutory timelines in tax matters for procedural fairness and efficiency. Case-Laws Income Tax Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372854