9911796707
TMI Blog2020 (10) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... 100/Coch/2020 (Arising out of ITA Nos.410 & 411/Coch/2017) MA Nos.101 & 102/Coch/2020 (Arising out of ITA Nos.408 & 409/Coch/2017) - - X X X X Extracts X X X X X X X X Extracts X X X X ..... e factual situation as to the activities of the assessee-society and arrive at a conclusion whether the benefits can be extended or not in the light of the provisions of sub-section (4) of section 80P of the Act. 4. In view of the above, the Ld. DR submitted that the subsequent binding of the Jurisdictional High Court constitutes a mistake apparent from record and the miscellaneous petitions were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l not having the power u/s. 254(2) of the I.T. Act to condone delay, the miscellaneous applications filed by the Revenue in these cases are liable to be dismissed. 6. We have considered the rival submissions. The Tribunal is a creature of the statute. It has not having power to read in or read out of a provision of law. The Legislature in its wisdom has laid down the law and the specific provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght to its notice by the assessee or by the Assessing Officer. 7. In these cases, the Miscellaneous Petitions are filed belatedly as follows: Sl. No. ITA No. MA No. Date of order Date of service of order Date of filing of MA To be filed on or before Remark 1. 410/Coch/2017 99/Coch/2020 10.01.2018 02.02.2018 30.09.2019 31.08.2018 Time barred 2. 411/Coch/2017 100/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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