https://www.taxtmi.com/caselaws?id=285414 The Miscellaneous Petition (MP) filed by the assessee seeking rectification of an error in the Tribunal's order was dismissed due to a delay of eight months and four days in filing the MP, exceeding the statutory period of six months. The Tribunal, citing relevant case law, held that it lacked the power to condone delays beyond the statutory period as per Section 254(2) of the Income Tax Act. The Tribunal found no merit in the MP even if filed within the time limit and dismissed it as time-barred on 29th March 2019. en-us Fri, 29 Mar 2019 00:00:00 +0530 Fri, 10 Jan 2020 18:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285414 The Miscellaneous Petition (MP) filed by the assessee seeking rectification of an error in the Tribunal's order was dismissed due to a delay of eight months and four days in filing the MP, exceeding the statutory period of six months. The Tribunal, citing relevant case law, held that it lacked the power to condone delays beyond the statutory period as per Section 254(2) of the Income Tax Act. The Tribunal found no merit in the MP even if filed within the time limit and dismissed it as time-barred on 29th March 2019. Case-Laws Income Tax Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285414