No infirmity if rectification order isn’t passed within 6 months as ITAT has power to extend such limitation period

INCOME TAX : Where assessee or Assessing officer brings to notice of Tribunal an error apparent on face of record in its order within limitation period, in such a case, if Tribunal is unable to pass order under section 254 (2) with in prescribed time period, neither assesee nor revenue should suffer on that account as time period can be extended beyond period of six months in such a case

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000193314/no-infirmity-if-rectification-order-isn’t-passed-within-6-months-as-itat-has-power-to-extend-such-limitation-period.aspx