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2005 (7) TMI 83 - HC - Income TaxThis is an application under section 5 of the Limitation Act for condonation of delay in preferring the appeal by the Department by 137 days – Respondent pointed that section 5 of the Limitation Act has no manner of application in an appeal under section 260A of the Income-tax Act, 1961, in view of the provisions contained in section 29 of the Limitation Act, 1963. According to him, the Income-tax Act is admittedly a special Act - A special period of limitation has been prescribed in sub-section (2) of section 260A. - We are unable to agree with the contention raised by the respondent, that section 5 has no manner of application in respect of an appeal preferred under section 260A - We find on the merits that the delay has been sufficiently explained. The delay, therefore, is condoned.
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