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Rom u/s 254 by itat


Is the limitation period of 6 months relate to filing of MA for rectification of mistake or to the disposal of petition by ITAT?


Limitation period is for filing of MA for rectification.

Thank you Sir. Supreme Court and lower courts have also held that the limitation period is for filing MA. But, I have a doubt whether the interpretation of Courts is correct when the Act says that limitation is for the disposal of MA. Please be kind enough to analyse the Statute and offer your personal expert opinion.

"254. Orders of Appellate Tribunal
(2) The Appellate Tribunal may, at any time within six months from the end of the month in which the order was passed, with a view to rectifying any mistake apparent from the record, amend any order passed by it ......"


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