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    <title>2018 (4) TMI 1687 - ITAT PUNE</title>
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    <description>The Tribunal dismissed the Miscellaneous Application filed by the assessee as time-barred, being filed beyond the six-month limitation period under section 254(2) of the Income Tax Act, 1961. The decision underscored the significance of complying with statutory timelines for filing such applications, emphasizing that the Tribunal cannot entertain applications that exceed the specified limitation period, regardless of the reasons for the delay.</description>
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      <description>The Tribunal dismissed the Miscellaneous Application filed by the assessee as time-barred, being filed beyond the six-month limitation period under section 254(2) of the Income Tax Act, 1961. The decision underscored the significance of complying with statutory timelines for filing such applications, emphasizing that the Tribunal cannot entertain applications that exceed the specified limitation period, regardless of the reasons for the delay.</description>
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