https://www.taxtmi.com/caselaws?id=385325 The Tribunal dismissed the Miscellaneous Application filed by the Revenue, citing it as barred by limitation and not maintainable under Section 254(2) of the Income Tax Act. The Tribunal reiterated the statutory limitation period of six months for rectification of mistakes apparent from the record and emphasized its lack of jurisdiction to condone delays in filing such applications. The decision highlights the significance of adhering to prescribed timelines in legal proceedings and the constraints on judicial discretion in the absence of explicit statutory provisions for condonation of delay. en-us Mon, 19 Aug 2019 00:00:00 +0530 Mon, 02 Sep 2019 20:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385325 The Tribunal dismissed the Miscellaneous Application filed by the Revenue, citing it as barred by limitation and not maintainable under Section 254(2) of the Income Tax Act. The Tribunal reiterated the statutory limitation period of six months for rectification of mistakes apparent from the record and emphasized its lack of jurisdiction to condone delays in filing such applications. The decision highlights the significance of adhering to prescribed timelines in legal proceedings and the constraints on judicial discretion in the absence of explicit statutory provisions for condonation of delay. Case-Laws Income Tax Mon, 19 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385325