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2010 (3) TMI 752 - HC - Income TaxCondonation of dely - whether the provision of section 260A of the Act 1961 has expressly or by necessary implication excluded the provisions of sections 4 to 24 of the Limitation Act, 1963, as contemplated in section 29 sub-section (2) of the Limitation Act, 1963 or not - the provision of reference is something different from that of appeal as the scope of the reference to the High Court or Supreme Court is to give opinion and not to decide the matter finally, while in case of appeal under any statute the court has to decide the matter finally - The court cannot make the amendment applicable expressly applying the doctrine of pari materia. If this amendment of the Act 1944 is read into section 260A of the 1961 Act it would amount to courts' act of legislation The question before the Supreme Court was whether the High Court could entertain a reference application beyond the period of limitation prescribed in the above Act - It noticed that in some cases unlimited power was given whereas in other cases limited or no power was given - section 5 of the Limitation Act is squarely applicable to section 260A appeals - The section 5 application is allowed
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