https://www.taxtmi.com/caselaws?id=281931 The Appellate Tribunal ITAT Chennai dismissed the Miscellaneous Petition filed by the assessee challenging an order dated 23.11.2016, as it was filed beyond the newly amended six-month limitation period under Section 254(2) of the Income-tax Act, 1961. The Tribunal emphasized the lack of provision for condonation of delay in such cases, leading to the conclusion that the belated petition could not be entertained. The order was pronounced on 7th September 2018, underlining the importance of complying with statutory timelines in filing petitions under the Income-tax Act, 1961. en-us Fri, 07 Sep 2018 00:00:00 +0530 Sat, 13 Jul 2019 07:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281931 The Appellate Tribunal ITAT Chennai dismissed the Miscellaneous Petition filed by the assessee challenging an order dated 23.11.2016, as it was filed beyond the newly amended six-month limitation period under Section 254(2) of the Income-tax Act, 1961. The Tribunal emphasized the lack of provision for condonation of delay in such cases, leading to the conclusion that the belated petition could not be entertained. The order was pronounced on 7th September 2018, underlining the importance of complying with statutory timelines in filing petitions under the Income-tax Act, 1961. Case-Laws Income Tax Fri, 07 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281931