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Income Tax - Highlights / Catch Notes

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Rectification of mistake - when there is no provision for ...


Assessee's Rectification Application Dismissed as Time-Barred u/s 254(2) of Income Tax Act; No Delay Condonation Allowed.

August 28, 2020

Case Laws     Income Tax     AT

Rectification of mistake - when 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. Miscellaneous application so filed by the assessee is dismissed. - AT

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