https://www.taxtmi.com/caselaws?id=464094 For an application under section 254(2) of the Income-tax Act, the limitation period was computed by reading that provision with section 268, so the day of service of the impugned order and the period between passing and actual receipt of the order were excluded. Applying that approach, the Tribunal treated the recall application as within limitation. It further held that the earlier dismissal of the appeal for low tax effect could be reopened, and the matter was restored for hearing on merits. en-us Thu, 30 Jun 2022 00:00:00 +0530 Wed, 01 Oct 2025 10:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464094 For an application under section 254(2) of the Income-tax Act, the limitation period was computed by reading that provision with section 268, so the day of service of the impugned order and the period between passing and actual receipt of the order were excluded. Applying that approach, the Tribunal treated the recall application as within limitation. It further held that the earlier dismissal of the appeal for low tax effect could be reopened, and the matter was restored for hearing on merits. Case-Laws Income Tax Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464094