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2010 (2) TMI 210 - PUNJAB & HARYANA HIGH COURTDelay in filing Appeal- Whether the legislature desired to provide for condonation of delay, a specific provision has been made in the Income Tax Act, 1961, and therefore, if no such provision has been made, then no application under section 5 of the Limitation Act, 1963 could be filed as the Act itself is a complete code. Held that- dismissing the appeal, that the application seeking condonation of delay filed under section 5 of Limitation Act for appeal to the High Court under section 260A of the Act was not competent.
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