Assessee's Rectification Application Dismissed as Time-Barred u/s 254(2) of Income Tax Act; No Delay Condonation Allowed.

Assessee's Rectification Application Dismissed as Time-Barred u/s 254(2) of Income Tax Act; No Delay Condonation Allowed. https://www.taxtmi.com/highlights?id=54519 Rectification of mistake - when there is no provision for condonation of delay for filing of the miscellaneous application, then the miscellaneous application filed belatedly is not maintainable being barred by limitation provided under section 254(2) of the Act. Miscellaneous application so filed by the assessee is dismissed. - AT en-us Fri, 28 Aug 2020 19:56:08 +0530 Fri, 28 Aug 2020 19:56:08 +0530 TaxTMI RSS Generator Assessee's Rectification Application Dismissed as Time-Barred u/s 254(2) of Income Tax Act; No Delay Condonation Allowed. https://www.taxtmi.com/highlights?id=54519 Rectification of mistake - when there is no provision for condonation of delay for filing of the miscellaneous application, then the miscellaneous application filed belatedly is not maintainable being barred by limitation provided under section 254(2) of the Act. Miscellaneous application so filed by the assessee is dismissed. - AT Highlights Income Tax Fri, 28 Aug 2020 19:56:08 +0530 https://www.taxtmi.com/highlights?id=54519