The Bombay High Court dismissed the writ petition challenging the Income Tax Appellate Tribunal’s (ITAT) refusal to condone a delay in filing a rectification application under Section 254(2) of the Income Tax Act, 1961, holding that the ITAT lacked jurisdiction to condone delays beyond the prescribed six-month period.
25 Feb 2025Limitation Period — Condonation of Delay — Section 254(2) of the Income Tax Act, 1961 — Jurisdiction of ITAT — Supreme Court’s COVID Limitat...





