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    <title>2020 (12) TMI 979 - ITAT DELHI</title>
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    <description>The ITAT dismissed the assessee&#039;s Misc. Application, upholding the earlier dismissal of the appeal for A.Y. 2008-09. The Tribunal found the application time-barred under section 254(2) post the Finance Act, 2016 amendment. It held that the order dated 07.02.2018 was a speaking order and not subject to review, emphasizing limitations on filing applications against prior orders. The Tribunal concluded that the remedy for the assessee did not lie before them, affirming the dismissal of the Misc. Application.</description>
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      <title>2020 (12) TMI 979 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=402180</link>
      <description>The ITAT dismissed the assessee&#039;s Misc. Application, upholding the earlier dismissal of the appeal for A.Y. 2008-09. The Tribunal found the application time-barred under section 254(2) post the Finance Act, 2016 amendment. It held that the order dated 07.02.2018 was a speaking order and not subject to review, emphasizing limitations on filing applications against prior orders. The Tribunal concluded that the remedy for the assessee did not lie before them, affirming the dismissal of the Misc. Application.</description>
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