https://www.taxtmi.com/caselaws?id=779286 HC held that limitation under u/s 254(2) begins from actual receipt of the ITAT judgment. ITAT Amritsar deleted an addition of Rs. 21,73,975, finding the CIT(A)'s order infirm and perverse for relying on an invalid DVO report and for denying benefit of the CPWD/PWD rate difference. The Tribunal had allowed the appeal on both limitation grounds and on valuation error; accordingly the Revenue's miscellaneous application for rectification was held not maintainable and the addition sustained by CIT(A) was declared bad in law. en-us Thu, 28 Aug 2025 00:00:00 +0530 Fri, 03 Oct 2025 08:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779286 HC held that limitation under u/s 254(2) begins from actual receipt of the ITAT judgment. ITAT Amritsar deleted an addition of Rs. 21,73,975, finding the CIT(A)'s order infirm and perverse for relying on an invalid DVO report and for denying benefit of the CPWD/PWD rate difference. The Tribunal had allowed the appeal on both limitation grounds and on valuation error; accordingly the Revenue's miscellaneous application for rectification was held not maintainable and the addition sustained by CIT(A) was declared bad in law. Case-Laws Income Tax Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779286