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2009 (10) TMI 123 - HC - Income TaxDelay in filing appeal to High Court - The power conferred upon the courts by virtue of section 5 of the Limitation Act to condone the delay, if any, in presenting either an appeal or an application is not available to this court while exercising jurisdiction under section 260A - Parliament did not intend to vest any discretion on the High Court to admit appeal presented beyond the period of limitation specified under the Act under section 260A sub-section (2)(a), i.e.120 days. – So it is held that HC has not power to condone delay
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