https://www.taxtmi.com/caselaws?id=459723 ITAT Indore held that Revenue's rectification application filed beyond six months from order date was maintainable. Following Delhi HC's decision in Pacific Projects Limited, the six-month limitation period under section 254(2) runs from actual receipt of order by parties, not from order date. Since Revenue filed within six months of receiving the order, the application was valid. The tribunal further ruled that the original appeal was maintainable as tax effect exceeded Rs. 50 lakhs, reversing the earlier dismissal. en-us Fri, 26 May 2023 00:00:00 +0530 Tue, 24 Dec 2024 20:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459723 ITAT Indore held that Revenue's rectification application filed beyond six months from order date was maintainable. Following Delhi HC's decision in Pacific Projects Limited, the six-month limitation period under section 254(2) runs from actual receipt of order by parties, not from order date. Since Revenue filed within six months of receiving the order, the application was valid. The tribunal further ruled that the original appeal was maintainable as tax effect exceeded Rs. 50 lakhs, reversing the earlier dismissal. Case-Laws Income Tax Fri, 26 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459723