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2020 (10) TMI 457 - AT - Income TaxRectification u/s 254 - Deduction u/s 80P - HELD THAT:- Tribunal is a creature of the statute. Legislature in its wisdom has laid down the law and the specific provision relating to the powers of the rectification of mistakes in the order of the Tribunal is in section 254(2). Admittedly, the order of the Tribunal is dated 22nd March, 2017. The miscellaneous applications have been filed on 30.09.2019. The six month period in the present case expired on 30th September, 2017. Reading of the provisions of section 254(2) the time limit of six month is binding on the hands of the Tribunal. This is in line with the decision in the case of Principal CIT v. ITAT [2020 (2) TMI 129 - BOMBAY HIGH COURT] As six month period from the end of the month in which the order has been passed has expired, the order passed by the Tribunal in [2017 (3) TMI 1822 - ITAT COCHIN] cannot be amended by the Tribunal. Consequently, the miscellaneous applications filed by the Revenue stand dismissed.
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