2020 (10) TMI 1342 - HC - Income Tax

Rectification application u/s 254 - period of limitation - Tribunal rejected the application filed by the Department u/s 254(2) on the finding that the same was beyond prescribed period of limitation i.e. beyond six months from the end of the month in which the order was passed - HELD THAT - Petitioner No. 1 has not been able to show that the application was within time and not beyond the time. In that view of the matter we do not find any infirmity in the order passed by the Tribunal. The petition lacks merit and is accordingly dismissed.

Summary

The Gujarat High Court dismissed a petition where the Income Tax Appellate Tribunal rejected the Department's application under Section 254(2) of the Income Tax Act as it was filed beyond the prescribed period of limitation. Ms. Mauna Bhatt represented the petitioner.