A Miscellaneous Application filed beyond the prescribed limitation of six months as provided for in Sub-section (2) of Section 254 of IT Act, from the end of the month in which the order was passed is not maintainable. Considering the clear provisions of Sub-section (2) of Section 254, it is clear that it prescribes a limitation to file an application in invoking such provision. The Tribunal has no power to condone the delay. This was laid down in Infantry Security and Facilities vs The Income Tax Officer (Bombay High Court)