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2017 (10) TMI 1575 - AT - Income TaxCondonation of delay in filing the Miscellaneous Petition for rectification - HELD THAT:- Revenue has filed the Miscellaneous Petition beyond the period of six months provided under Section 254(2) of the Income-tax Act, 1961. There is no provision in the Income-tax Act to condone the delay in filing the Miscellaneous Petition for rectification. Hence, the petition filed by the Revenue is barred by limitation. Accordingly, the same is dismissed.
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