https://www.taxtmi.com/caselaws?id=296297 A miscellaneous petition seeking rectification under Section 254(2) of the Income-tax Act was filed beyond the prescribed six-month period. As the statute contains no provision permitting condonation of delay for such a petition, the Tribunal held that it could not be entertained and was barred by limitation. The operative point is that rectification applications under Section 254(2) must be filed within the statutory time limit, and delay cannot be cured by condonation where the Act does not allow it. en-us Fri, 27 Oct 2017 00:00:00 +0530 Wed, 14 Jul 2021 06:25:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296297 A miscellaneous petition seeking rectification under Section 254(2) of the Income-tax Act was filed beyond the prescribed six-month period. As the statute contains no provision permitting condonation of delay for such a petition, the Tribunal held that it could not be entertained and was barred by limitation. The operative point is that rectification applications under Section 254(2) must be filed within the statutory time limit, and delay cannot be cured by condonation where the Act does not allow it. Case-Laws Income Tax Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296297