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HomeDirect TaxITAT Has No Power to Condon Delay Beyond Six Months in Rectification...

ITAT Has No Power to Condon Delay Beyond Six Months in Rectification Applications U/s 254(2)

Direct Tax

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By Mariya Paliwala
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The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that it lacks statutory power to condone delays in filing rectification applications under Section 254(2) of the Income Tax Act, dismissing two Miscellaneous Applications (MAs) filed by Capgemini Technology Services India Limited after finding them barred by limitation.  The bench of R. K….

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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