https://www.taxtmi.com/caselaws?id=403604 The Tribunal held that it lacks the jurisdiction to condone delays in filing miscellaneous applications beyond the statutory period of six months under Section 254(2) of the Income Tax Act. As the assessee's application was filed well beyond this timeframe, the Tribunal deemed it not maintainable. Consequently, the application was dismissed as barred by limitation on 29/01/2021. en-us Fri, 29 Jan 2021 00:00:00 +0530 Wed, 03 Feb 2021 09:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403604 The Tribunal held that it lacks the jurisdiction to condone delays in filing miscellaneous applications beyond the statutory period of six months under Section 254(2) of the Income Tax Act. As the assessee's application was filed well beyond this timeframe, the Tribunal deemed it not maintainable. Consequently, the application was dismissed as barred by limitation on 29/01/2021. Case-Laws Income Tax Fri, 29 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403604