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2018 (1) TMI 513 - AT - Income TaxMaintainability of application u/s 254 - application filed after the expiry of limitation - Held that:- The Bench is of the view that the order was passed on 24/8/2016 and the Misc. application has been filed on 02/6/2017. As per the amendment in Section 254 of the Income Tax Act, 1961 w.e.f. 01/6/2016, the limitation for filing the M.A. is only six months. Thus, this M.A. is beyond the time limit provided in the Act. Hence, the miscellaneous application filed after the expiry of limitation is not maintainable and liable to be dismissed.
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