| Question And Answer | |
|---|---|
| Subject: | Miscellaneous Application, Rectification of Mistake apparent from the record . |
| Category: | Income-Tax |
| Querist: | Chahal |
| Answered by: | Research Team |
| Tags: | ITAT, Limitation, Miscellaneous application, Rectification of Mistake apparent from the record, S. 254(2) |
| Date: | June 27, 2023 |
Hi, can you please let us know the timelinmit by which assessee can file a MA before the ITAT?
As per section 254(2) , the rectification application may have to be filed within six months from the end of the month in which the order was passed . In Anil Kumar Nevatia v. ITO (2021)434 ITR 261/ 203 DTR 92/ 278 Taxman 235 / 321 CTR 368 (Cal) (HC) held that the Limitation period to be counted from the actual date of receipt of order of the Tribunal . In Pacific Projects Ltd. v. ACIT (2021)430 ITR 522/278 Taxman 396/ 198 DTR 129/ 319 CTR 333 (Delhi)(HC) held that the limitation period would not start from date on which order was pronounced by Tribunal and it would start from point when said order came in knowledge of assessee / respondent .
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