RAJA MALWINDER SINGH Vs. UNION OF INDIA

JUDGEMENT

(1.) BY this writ petition under Art. 226 of the Constitution, the petitioner -assessee questions the legality of the order, dt. dismissing the miscellaneous applications filed by him.

(2.) UNDER s. 254(2) of the IT Act, 1961 (for short, "the Act"), by the impugned common order, the Tribunal has dismissed various miscellaneous applications filed against its orders passed in appeals pertaining to the asst. yrs. 1972 -73 to 1984 -85. The Tribunal has come to the conclusion that all the applications are barred by limitation, having been filed

(3.) SINCE the issue raised in the present petition, namely, whether any time -limit is prescribed for filing an application under s. 254(2) of the Act for rectification of mistake in the order passed by the Tribunal, is purely legal, we deem it 1998. It is, however, pertinent to note that before the Tribunal, it was conceded on behalf of the assessee by his Authorised Representative that as per the provisions contained in s. 254(2) of the Act, rectification application had to be filed within four years of the date of the impugned order. Admittedly, in the present case, the same were filed after the expiry of the said period.