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2021 (9) TMI 453 - ITAT AHMEDABADRectification of mistake u/s 254 - period of limitation - period of limitation for filing of Miscellaneous Petition u/s. 254(2) - non granting deduction of interest earned from co-operative bank claimed u/s. 80P(2)(d) - HELD THAT:- In the present case, the order was passed on 30th January, 2020, therefore, the limitation for filing of Miscellaneous Petition u/s. 254(2) starts from 1st Feb, 2020 to 31st July, 2020. However, the Miscellaneous Application has been filed by the assessee on 1st Sep, 2020 in spite of the fact that as per record the order of the ITAT dated 30th Jan, 2020 was received by the assessee on 19th Feb, 2020. Miscellaneous Petition of the assessee is beyond the period of limitation as provided u/s. 254(2) is not maintainable. Accordingly, the same is dismissed being barred by limitation.
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