Late Miscellaneous Applications u/s 254(2) of Income Tax Act Are Not Acceptable Due to No Delay Condonation Provision.

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....Miscellaneous application maintainability as filed beyond the limitation period as provided u/s 254(2) - where there is no provision for condonation of delay for filing of the miscellaneous application, then the miscellaneous application filed belatedly is not maintainable being barred by limitation provided under section 254(2) of the Act. - AT....