https://www.taxtmi.com/caselaws?id=402697 Delay in filing the Miscellaneous Application (MA) beyond the prescribed period under Section 254(2) of the Income-tax Act, 1961 was not condoned by the Tribunal due to statutory limitations. The Tribunal found no mistake apparent in the appellate order and upheld the assessee's liability to deduct income tax at source for transportation charges. The Tribunal clarified its power to condone delays in certain filings but not in miscellaneous petitions. The MA was dismissed on legal grounds and lack of merit, with the Tribunal's decision pronounced on 07/01/2021 at Allahabad. en-us Thu, 07 Jan 2021 00:00:00 +0530 Fri, 08 Jan 2021 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402697 Delay in filing the Miscellaneous Application (MA) beyond the prescribed period under Section 254(2) of the Income-tax Act, 1961 was not condoned by the Tribunal due to statutory limitations. The Tribunal found no mistake apparent in the appellate order and upheld the assessee's liability to deduct income tax at source for transportation charges. The Tribunal clarified its power to condone delays in certain filings but not in miscellaneous petitions. The MA was dismissed on legal grounds and lack of merit, with the Tribunal's decision pronounced on 07/01/2021 at Allahabad. Case-Laws Income Tax Thu, 07 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402697