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2009 (6) TMI 72 - HC - Income TaxDelay in filing of an appeal condonation of delay applicability of provisions of period of limitation act, 1963 held that - the Income-tax Act, 1961, is a special law. The nature of the remedy provided therein are such that the Legislature intended it to be a complete code by itself which alone should govern the several matters provided by it. The scheme of the Income-tax Act, 1961, support the conclusion that time-limit prescribed under section 260A to file an appeal before the High Court is absolute and unextendable by court under section 5 of the Limitation Act and the limitation cannot be extended by invoking the provisions of section 5 of the Limitation Act.
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