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Income Tax - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

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

Case Laws     Income Tax

August 28, 2020

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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