Allowing the appeal the Court held that For computing the period of limitation the date of service of the order to be considered and not the date of the order and directed the Tribunal hear the miscellaneous application on merit and dispose the same with in six weeks from the date of communication of the High court order. ( ITA No. 28 of 2020 dt 23 -12-2020)
Anil Kumar Nevatia v.ITO ( 2021) The Chamber’s Journal – February – P. 165 ( ( Cal) (HC)
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record – For computing the period of limitation the date of service of the order to be considered and not the date of the order [ S.254(3)]