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2010 (1) TMI 272 - PUNJAB AND HARYANA HIGH COURTDelay in filing the appeal- Whether the delay in filing of the appeal beyond the period of 120 days prescribed by section 260A (2) (a) of the Income-tax Act, 1961, could be condoned by entertaining an application under section 5 of the Limitation Act, 1963? Held that- whenever the legislature desired to provide for condonation of delay specific provisions has been made in the Income Tax Act, 1961, and, therefore if no such provision has been made, then no application u/s 5 of the Limitation Act, 1963 could be filed as the Act itself as a complete code. Delay in filing the appeal beyond the period of 120 days prescribed by section 260A(2)(a) Act could not be condoned by entertaining an application u/s 5 of the Limitation Act.
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