Limitation for ITAT Rectification Starts on Date of Receipt of Order: Bombay HC

Accost Media LLP Vs DCIT (Bombay High Court)

The Bombay High Court considered a writ petition filed by Accost Media LLP seeking to quash and set aside the order dated 13th October 2025, in which the ITAT rejected the petitioner’s rectification application under Section 254(2) of the Income Tax Act, 1961 on the ground of limitation. The petitioner had filed a Miscellaneous Application for rectification of the ITAT order dated 10th December 2024. The ITAT had deemed the application time-barred because it was filed beyond six months from the end of the month in which the ITAT order

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