The High Court upheld the order of the Tribunal which had rejected a Miscellaneous Application filed with an inordinate delay of 1279 days. The Court affirmed that the Tribunal has no power under section 254(2) of the Income-tax Act, 1961 to condone any delay beyond the statutory period of six months prescribed for filing a rectification application. As neither section 254 nor any other provision of the Act confers such a power of condonation on the Tribunal, its dismissal of the time-barred application was held to be legally correct.