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| The Tax Publishers2021 TaxPub(DT) 1077 (Hyd-Trib) INCOME TAX ACT, 1961
Section 254(2)
Where miscellaneous application filed by revenue under section 254(2) for seeking rectification of the alleged mistake in the order of the Tribunal was beyond the time limit prescribed under section 254(2) would be regarded as barred by limitation.
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Appeal (Tribunal) - Rectification under section 254(2) - Mistake apparent - Barred by limitation
Revenue filed miscellaneous application under section 254(2) for seeking rectification of the alleged mistake in the order of the Tribunal. Held: Miscellaneous application was filed beyond the time limit prescribed under section 254(2). The order of the Tribunal was passed on 30-8-2019 and therefore, the M.A. ought to have been filed on or before 28-2-2020, whereas this miscellaneous application was filed on 24-9-2020. Therefore, this miscellaneous application was barred by limitation.
REFERRED :
FAVOUR : In favour of assessee.
A.Y. :
IN THE ITAT, HYDERABAD BENCH
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