https://www.taxtmi.com/caselaws?id=282628 The Tribunal dismissed the Revenue's Miscellaneous Application, ruling it was filed beyond the permissible period under the amended provisions of section 254(2) of the Income Tax Act, 1961. The Tribunal held that the six-month limitation for filing such applications should be calculated from the date of the order, not the date of dispatch, as argued by the Revenue. The Tribunal emphasized that it lacked jurisdiction to condone delays in such filings and cited legal precedents to support its decision, ultimately rejecting the application as time-barred. en-us Mon, 04 Feb 2019 00:00:00 +0530 Fri, 13 Dec 2019 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282628 The Tribunal dismissed the Revenue's Miscellaneous Application, ruling it was filed beyond the permissible period under the amended provisions of section 254(2) of the Income Tax Act, 1961. The Tribunal held that the six-month limitation for filing such applications should be calculated from the date of the order, not the date of dispatch, as argued by the Revenue. The Tribunal emphasized that it lacked jurisdiction to condone delays in such filings and cited legal precedents to support its decision, ultimately rejecting the application as time-barred. Case-Laws Income Tax Mon, 04 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282628