Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2010 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (1) TMI 695 - ALLAHABAD HIGH COURTCondonation of delay u/s 5 of Limitation Act, 1963 on the ground a copy of order was served to Representative counsel not Appellant and Representative counsel by mistake forget to communicate appellant. - Held that:- in view of the recent Full Bench decision of the court CIT v. Mohd. Farooq (2009 -TMI - 34498 - ALLAHABAD HIGH COURT) an application under section 5 of the Limitation Act for condonation of delay in filing the appeal is not maintainable. - So far as the cases relied upon by the appellant are concerned, they were delivered under different statutes and cannot be pressed into service in view of specific provisions in this regard under sections 282 and 288 of the Income-tax Act, therefore, need not be discussed. - decided against the Assessee.
|