No Rectification Allowed for Delayed Mistakes Under Income Tax Act Section 254(2) Due to Clear and Unambiguous Language.

Rectification of mistake - In the absence of any provision to condone the delay under the Income Tax Act, it may be a case of omission in the provision of Act which cannot be supplied by us when there is no ambiguity in the provisions of section 254(2) of the Act. .....

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