The Tribunal initially held in favour of the assessee and reversed the disallowances under section 36(1)(va) of the Income-tax Act, 1961, but later allowed applications for rectification filed by the Department in the light of a subsequent decision of the Supreme Court, and the High Court allowed the assessee’s writ petitions thereagainst, holding that the assessee had succeeded before the Tribunal on the basis of the position in law as it had prevailed on the day the decision was rendered on the assessee’s appeal, that the Supreme Court decision which never existed when the Tribunal passed the original order could never have been applied by the Tribunal and hence there was no mistake on the face of the record, so as to confer jurisdiction on the Tribunal to exercise its jurisdiction under section 254(2). SLP of revenue dismissed. Tribunal, by order dated 26 July 2022, allowed assessee’s appeals and deleted additions. Revenue filed Miscellaneous Applications under Section 254(2) seeking to set aside the Tribunal’s order. These Miscellaneous Applications were filed with a delay of 92 days beyond the prescribed period of six months from the end of the month in which the Tribunal’s order was passed, and there was no application by Revenue for condonation of delay. Tribunal nevertheless allowed Miscellaneous Applications by order dated 20 October 2023. High Court held that since the Miscellaneous Applications were filed by Revenue beyond the prescribed limitation of six months as provided for in sub-section (2) of Section 254, there was no power with the Tribunal to condone delay if the Miscellaneous Application was to be filed beyond a period of six months and, thus, the order would also be required to be faulted on such count that the same was passed beyond limitation as prescribed under Section 254(2). SLP of revenue  was  dismissed   (AY. 2017-18 to 2019-20)