https://www.taxtmi.com/caselaws?id=783085 Rectification applications under Section 254(2) must be filed within six months counted from the date the order is served on or comes to the knowledge of the assessee, because Rules 34A and 9 require provision of the order (at least one certified copy) before meaningful filing; accordingly limitation does not run from the order's signing date for applications by a party, and the Tribunal erred in treating the application as time barred. Having found the rectification application timely, the HC refused to remand and permitted the petitioner to urge all grounds in the pending statutory appeal instead. en-us Mon, 01 Dec 2025 00:00:00 +0530 Fri, 13 Feb 2026 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783085 Rectification applications under Section 254(2) must be filed within six months counted from the date the order is served on or comes to the knowledge of the assessee, because Rules 34A and 9 require provision of the order (at least one certified copy) before meaningful filing; accordingly limitation does not run from the order's signing date for applications by a party, and the Tribunal erred in treating the application as time barred. Having found the rectification application timely, the HC refused to remand and permitted the petitioner to urge all grounds in the pending statutory appeal instead. Case-Laws Income Tax Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783085