https://www.taxtmi.com/caselaws?id=386149 The Tribunal dismissed the Revenue's Miscellaneous Application (M.A) seeking the recall of its order as it was filed beyond the limitation period under Section 254(2) of the Act. The Tribunal held that it lacked the authority to condone delays in filing M.A beyond the prescribed period, emphasizing adherence to statutory timelines. It clarified the Tribunal's power to recall orders under the Act, noting that orders passed in breach of rules are irregular but remain effective until set aside by a competent Tribunal. en-us Fri, 20 Sep 2019 00:00:00 +0530 Sat, 21 Sep 2019 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386149 The Tribunal dismissed the Revenue's Miscellaneous Application (M.A) seeking the recall of its order as it was filed beyond the limitation period under Section 254(2) of the Act. The Tribunal held that it lacked the authority to condone delays in filing M.A beyond the prescribed period, emphasizing adherence to statutory timelines. It clarified the Tribunal's power to recall orders under the Act, noting that orders passed in breach of rules are irregular but remain effective until set aside by a competent Tribunal. Case-Laws Income Tax Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386149