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Income Tax - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Miscellaneous application maintainability as filed beyond the ...


Late Miscellaneous Applications u/s 254(2) of Income Tax Act Are Not Acceptable Due to No Delay Condonation Provision.

February 3, 2021

Case Laws     Income Tax     AT

Miscellaneous application maintainability as filed beyond the limitation period as provided u/s 254(2) - where there is no provision for condonation of delay for filing of the miscellaneous application, then the miscellaneous application filed belatedly is not maintainable being barred by limitation provided under section 254(2) of the Act. - AT

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