https://www.taxtmi.com/caselaws?id=39460 The court held that the Appellate Assistant Commissioner lacked jurisdiction to rectify the order condoning delay under section 249(3) of the Income-tax Act, as it fell outside the scope of rectification under section 154. However, the court refrained from interfering with the order dismissing the appeal due to delay, allowing the petitioner to address the issues during the ongoing appeal process before the Tribunal. en-us Tue, 17 Sep 1974 00:00:00 +0530 Fri, 16 Apr 2010 15:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39460 The court held that the Appellate Assistant Commissioner lacked jurisdiction to rectify the order condoning delay under section 249(3) of the Income-tax Act, as it fell outside the scope of rectification under section 154. However, the court refrained from interfering with the order dismissing the appeal due to delay, allowing the petitioner to address the issues during the ongoing appeal process before the Tribunal. Case-Laws Income Tax Tue, 17 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39460