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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Condonation of delay - Application for rectification of mistake ...


Application for Rectification Dismissed for Late Filing; No Provision for Delay Condonation u/s 254(2.

December 3, 2019

Case Laws     Income Tax     AT

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.

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