https://www.taxtmi.com/caselaws?id=409687 The Appellate Tribunal condoned the delay in filing the miscellaneous petition due to the Covid-19 lockdown, granting exemption under section 54F of the Act. The Tribunal emphasized that the scope of section 254(2) does not allow for reviewing orders on merits based on legal principles or findings. The Tribunal dismissed the revenue's petition seeking a review of the earlier order, citing legal precedents and clarifying the limited scope of rectification under section 254(2). The issues raised were addressed in the judgment delivered on 22nd June 2021. en-us Tue, 22 Jun 2021 00:00:00 +0530 Tue, 13 Jul 2021 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409687 The Appellate Tribunal condoned the delay in filing the miscellaneous petition due to the Covid-19 lockdown, granting exemption under section 54F of the Act. The Tribunal emphasized that the scope of section 254(2) does not allow for reviewing orders on merits based on legal principles or findings. The Tribunal dismissed the revenue's petition seeking a review of the earlier order, citing legal precedents and clarifying the limited scope of rectification under section 254(2). The issues raised were addressed in the judgment delivered on 22nd June 2021. Case-Laws Income Tax Tue, 22 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409687