https://www.taxtmi.com/caselaws?id=457461 Section 254(2) of the Income-tax Act does not confer any express power on the Tribunal to condone delay in filing a miscellaneous application. The Tribunal therefore treated a 1,279-day delay as not legally condonable, distinguished authorities cited by the assessee as relating to main appellate proceedings, and rejected the request to recall the earlier appellate order. The miscellaneous application was dismissed for want of a statutory basis to extend limitation for such proceedings. en-us Mon, 12 Jul 2021 00:00:00 +0530 Thu, 19 Sep 2024 20:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457461 Section 254(2) of the Income-tax Act does not confer any express power on the Tribunal to condone delay in filing a miscellaneous application. The Tribunal therefore treated a 1,279-day delay as not legally condonable, distinguished authorities cited by the assessee as relating to main appellate proceedings, and rejected the request to recall the earlier appellate order. The miscellaneous application was dismissed for want of a statutory basis to extend limitation for such proceedings. Case-Laws Income Tax Mon, 12 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457461