https://www.taxtmi.com/caselaws?id=465187 The ITAT Mumbai dismissed the assessee's miscellaneous application as barred by limitation under section 254(2) of the Income-tax Act. The Tribunal held that rectification of any mistake apparent from the record must be undertaken within six months from the end of the month in which the original order is passed. Since the Tribunal's order was dated 13.08.2024 and the assessee filed the miscellaneous application on 09.04.2025, it fell beyond the prescribed six-month period. Consequently, the application was held to be time-barred and was rejected as unadmitted, with no examination of the merits of the alleged mistake. en-us Mon, 13 Oct 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465187 The ITAT Mumbai dismissed the assessee's miscellaneous application as barred by limitation under section 254(2) of the Income-tax Act. The Tribunal held that rectification of any mistake apparent from the record must be undertaken within six months from the end of the month in which the original order is passed. Since the Tribunal's order was dated 13.08.2024 and the assessee filed the miscellaneous application on 09.04.2025, it fell beyond the prescribed six-month period. Consequently, the application was held to be time-barred and was rejected as unadmitted, with no examination of the merits of the alleged mistake. Case-Laws Income Tax Mon, 13 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465187