2018 (5) TMI 1789

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....dent : Mr.Ashok Manchanda and Mr.Raghvendra K.Singh, Advocates for Revenue. ORDER Issue notice to the respondent. Mr. Ashok Manchanda, counsel for respondent accepts notice. With the consent of the parties, the appeals were heard finally. The appellant's grievance is that the ITAT vide its impugned order rejected the rectification application. The ITAT's order dismissing the appeal was dated 1....

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.....2017 for this purpose. This Court is of the opinion that those judgments cannot afford the appellant any comfort. Section 254(2) of the Act was advisably amended to curtail extended period of four years which had been provided to either class of litigants to approach the ITAT for a rectification. In this case, the Court has considered the submissions of the parties. In this case, the ITAT did not....