Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2005 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (7) TMI 78 - PUNJAB AND HARYANA HIGH COURTWhether any time limit is prescribed for filing an u/s 254(2) for rectification of mistake in the order passed by the Tribunal - By the impugned common order, the Tribunal has dismissed various miscellaneous applications filed against its orders passed in appeals pertaining to the assessment years 1972-73 to 1984-85. The Tribunal has come to the conclusion that all the applications are barred by limitation, having been filed beyond the period of four years from the date of the order passed by it – Assessee’s contention that the period of limitation of four years, prescribed in section 254(2), does not apply to an application filed by an assessee or the Revenue, is not acceptable - Held that an application for rectification of mistake in an order passed by the Tribunal has to be filed within four years from the date of the order and not at any time. – petition dismissed
|