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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
B.P.Colabawalla, Amit S.Jamsandekar
Accost Media LLP – Appellant
Versus
Deputy Commissioner of Income Tax, Circle 27(1) – Respondent
| Table of Content |
|---|
| 1. petition seeks to quash itat order. (Para 1) |
| 2. petitioner argues rectification application not time barred. (Para 2) |
| 3. court analyzes rules on limitation for rectification applications. (Para 3 , 4 , 5 , 6 , 7 , 8) |
| 4. itat misdirected on application being time barred. (Para 9) |
| 5. writ petition disposed; matters to be addressed in appeal. (Para 10 , 11 , 12 , 13) |
JUDGMENT :
B. P. COLABAWALLA, J.
1. The above Writ Petition has been filed seeking to quash and set aside the order dated 13th October 2025 passed under Section 254(2) of the Income Tax Act, 1961.
2. Mr. Pardiwalla, the learned senior counsel appearing on behalf of the Petitioner submitted that the impugned order rejecting the Rectification Application [filed under Section 254(2)] by the Petitioner, was mainly on the ground that the same was barred by the law of limitation. According to Mr. Pardiwalla, in the facts of the present case, the ITAT’s order of which rectification was sought, is dated 10th December 2024. The said order was received by the Petitioner on 24th March 2025. Accordingly, the Petitioner, on 16th July 2025, filed the Miscellaneous Application seeking rectification of the order dated 10th Dec
The limitation for filing a rectification application under Section 254(2) commences from the date the order is served upon the aggrieved party, not from the date the order is passed.
The ITAT lacks jurisdiction to condone delay in filing a rectification application beyond six months as per Section 254(2) of the Income Tax Act, 1961.
The principles of Section 14 of the Limitation Act allow for exclusion of time spent on bona fide applications, thereby justifying the filing of the appeal within the limitation period despite prior ....
The procedural remedy for recalling an appellate order is dictated by Rule 24 of the Income Tax (Appellate Tribunal) Rules, not limited by Section 254, as long as the nature of the application suppor....
Limitation would arise under Section 29(6) of the Act, only in the event and at the stage of the application filed under Section 32 being allowed.
Power available to the Tribunal is not in the nature of a review as is understood in legal parlance. The power is limited to correction of mistakes apparent from the record. What is significant is th....
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