S. 254(2) Limitation period reduction not applicable to appellate orders passed prior to 01.06.2016

District Central Co-op. Bank Ltd., Raisen Vs Union of India (Madhya Pradesh High Court) The petitioner before this Court, District Central Co­operative Bank Limited, District Raisen through its Manager, has filed present petition being aggrieved by order dated 23/12/2016 passed in M. A. No.79/IND/2016 assessment year 2010-11. 02-The facts of the case reveal that the assessee has filed an application under Section 254(2) of the Income Tax Act, 1961 stating that he was not able to attend the date of hearing in respect of his appeal preferred before the Tribunal as the authorized representative ...