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2010 (3) TMI 61 - HC - Income TaxDelay in filing an appeal before High Court - Whether the delay in filing of the appeal beyond the period of 120 days prescribed by Section 260-A(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 - that wherever the legislature desires to provide for condonation of delay, a specific provision has been made in the Act and, therefore, if no such provision has been made, then no application under Section 5 of the Limitation Act could be filed as the Act itself is a complete code like Excise Act, which has been considered by their Lordships’ of Hon’ble the Supreme Court in Hongo India Private Limited. The reasoning adopted by Hon’ble the Supreme Court in the case of Hongo India Private Limited is fully applicable to the question raised in the present appeals. Therefore, we are of the view that the applications seeking condonation of delay filed under Section 5 of the Limitation Act cannot be accepted
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