https://www.taxtmi.com/caselaws?id=411197 The Tribunal dismissed the Miscellaneous Application (MA) filed by the assessee seeking rectification of a mistake in the appellate order, ruling it as time-barred under the amended provision of Section 254(2) of the Income Tax Act, 1961. The amendment reduced the limitation period to six months, and as the MA was filed beyond this timeframe, it was deemed not maintainable. The Tribunal emphasized the procedural nature of the amendment and the retrospective application of procedural laws, leading to the dismissal of the MA without considering its merits. en-us Wed, 18 Aug 2021 00:00:00 +0530 Thu, 19 Aug 2021 04:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411197 The Tribunal dismissed the Miscellaneous Application (MA) filed by the assessee seeking rectification of a mistake in the appellate order, ruling it as time-barred under the amended provision of Section 254(2) of the Income Tax Act, 1961. The amendment reduced the limitation period to six months, and as the MA was filed beyond this timeframe, it was deemed not maintainable. The Tribunal emphasized the procedural nature of the amendment and the retrospective application of procedural laws, leading to the dismissal of the MA without considering its merits. Case-Laws Income Tax Wed, 18 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411197