This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Miscellaneous application filed within 6 Month of actual receipt of order is not barred by limitation
Case Law Details
- Case Name
- Pacific Projects Limited Vs ACIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Pacific Projects Limited Vs ACIT (Delhi High Court)
ITAT has erroneously concluded that the miscellaneous application filed by the petitioner was barred by limitation under Section 254(2) of the Act inasmuch as the petitioner had filed the miscellaneous application within six months of actual receipt of the order. If the petitioner/assessee had no notice and no knowledge of the order passed by the ITAT, it cannot be said that the limitation would start from the date the order was pronounced by the Tribunal.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1. Present writ petition ...
