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2009 (9) TMI 5 - HC - Income TaxDelayed filing of appeal u/s 260A – Condonation of delay – application of the provisions of Sections 4 to 24 of the Limitation Act, 1963 as provided under Section 29 (2) of the Limitation Act, 1963 – Held that - The remedy of appeal is a statutory right and hence it has to be presented in accordance with the procedure, the manner and within the time prescribed by the Statute, and the principles of natural justice are not remotely attracted so far as the question of limitation is concerned. - Delay in filing the appeals cannot be condoned; - provisions of Limitation Act, 1963 are not applicable.
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