Application for Rectification Dismissed for Late Filing; No Provision for Delay Condonation u/s 254(2.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Condonation of delay - Application for rectification of mistake - when there is no provision of condonation of delay for filing of the Miscellaneous Application then the Miscellaneous Application filed belatedly is not maintainable being barred by limitation provided u/s 254(2) and accordingly the same is dismissed.....
TaxTMI