https://www.taxtmi.com/caselaws?id=304817 The Tribunal dismissed the Revenue's Miscellaneous Application seeking to recall an order dated 08.06.2018 for the assessment year 2006-07. The Department's argument for submitting a rectification application based on similar issues in another case was rejected as no High Court directions were given in the assessee's case. Despite the lack of High Court directions, the Tribunal emphasized the time limitation under Section 254(2) of the Income Tax Act, noting the application was filed beyond the six-month period, rendering it time-barred. The Department's failure to provide contrary arguments led to the dismissal of the application, with the decision pronounced on 28-08-2019. en-us Wed, 28 Aug 2019 00:00:00 +0530 Sat, 29 Oct 2022 09:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304817 The Tribunal dismissed the Revenue's Miscellaneous Application seeking to recall an order dated 08.06.2018 for the assessment year 2006-07. The Department's argument for submitting a rectification application based on similar issues in another case was rejected as no High Court directions were given in the assessee's case. Despite the lack of High Court directions, the Tribunal emphasized the time limitation under Section 254(2) of the Income Tax Act, noting the application was filed beyond the six-month period, rendering it time-barred. The Department's failure to provide contrary arguments led to the dismissal of the application, with the decision pronounced on 28-08-2019. Case-Laws Income Tax Wed, 28 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304817