https://www.taxtmi.com/caselaws?id=378409 The court dismissed the Miscellaneous Application filed by the Revenue as it exceeded the prescribed time limit under section 254(2) of the Act. The judgment emphasized that the Tribunal lacks the power to condone delays beyond the specified timeframe, citing legal precedents and interpretations supporting this stance. It highlighted the importance of adhering to statutory timelines and legal principles when seeking redressal through the Tribunal, underscoring the significance of timely filings and compliance with procedural rules. en-us Fri, 12 Apr 2019 00:00:00 +0530 Mon, 15 Apr 2019 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378409 The court dismissed the Miscellaneous Application filed by the Revenue as it exceeded the prescribed time limit under section 254(2) of the Act. The judgment emphasized that the Tribunal lacks the power to condone delays beyond the specified timeframe, citing legal precedents and interpretations supporting this stance. It highlighted the importance of adhering to statutory timelines and legal principles when seeking redressal through the Tribunal, underscoring the significance of timely filings and compliance with procedural rules. Case-Laws Income Tax Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378409