2017 (4) TMI 1256

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....TA No. 8247/Mum/11), 104/Mum/2017 (A/o ITA No. 8249/Mum/11), 105/Mum/2017 (A/o ITA No. 8177/Mum/11), 106/Mum/2017 (A/o ITA No. 8229/Mum/11), 107/Mum/2017 (A/o ITA No. 8242/Mum/11), 108/Mum/2017 (A/o ITA No. 8228/Mum/11) - -<br>Income Tax<br>Saktijit Dey (Judicial Member) And Manoj Kumar Aggarwal (Accountant Member) For the Assessee : Vijay Mehta, Ld. AR For the Revenue : M. V. Raj Guru, Ld. ....

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....Section 143(3) read with section 153C and therefore, a mistake apparent from record has crept into the order and the matter for 2009-10 requires fresh adjudication which has led to filing of these rectification petitions u/s 254(2). 3. At the outset, the Ld. Counsel for Assessee [AR], while drawing our attention to the statutory provisions as contained in Section 254(2) vis-&agrave;-vis date of....

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....hat the date of order passed by the Tribunal is 22/03/2013 and the revenue has filed these applications on 28/02/2017 which are clearly beyond a period of six months as provided in Section 254(2). At this juncture, it would be prudent to reproduce the relevant provisions as contained in Section 254(2) of the Income Tax Act, 1961:- Orders of Appellate Tribunal. 254. (1) The Appell....

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....06/2016. Moreover, the Tribunal order was dated 22/03/2013 and therefore, the Revenue had ample time to go through the same and pin point the mistakes in the order but it has failed to do so. Therefore, we find no force in these miscellaneous petitions primarily because of the reason that the Statute does not authorize us to entertain any petition which has been filed u/s 254(2) at any time beyond....