The Tax Publishers2021 TaxPub(DT) 0007 (Cal-HC) : (2021) 278 TAXMAN 0235

INCOME TAX ACT, 1961

Section 254(2)

The limitation period for an application for rectification of the order under section 254(2) should be counted from the date of actual receipt of the order but not from the date of order.

Appeal (Tribunal) - Rectification under section 254(2) - Limitation -

Assessee filed rectification application against which Tribunal held that there was a delay of 66 days in filing the said application. Thus, said application cannot be entertained being barred by limitation. Held: In the present case, the order was passed by Tribunal on 9-9-2018, and the copy of order was admittedly served upon the assessee on 5-12-2018. Tribunal should have excluded the time period between 9-9-2018, to 5-12-2018, in computing the period of limitation. Thus, Tribunal was wrong in not applying the exclusion period in computing the period of limitation and rejecting the application being barred by limitation.

REFERRED :

FAVOUR : In favour of assessee.

A.Y. : 2009-10



IN THE CALCUTTA HIGH COURT

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