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2010 (2) TMI 177 - HC - Income TaxCondonation of Delay- On appeal by the assessee under section 260A of the Income Tax Act, 1961, with an application invoking the provisions of section 5 of the limitation Act, 1963 seeking condonation of two days delay in filing the appeal. Held that- dismissing the appeal, that wherever the Legislature desires to provide for condonation of delay, a specific provision had been made in the Act and therefore, if no such provision had been made, then no application under section 5 of the Limitation Act could be filed as the Act itself is a complete code. Therefore, the application seeking condonatin of delay filed under section 5 of the Limitation Act could not be accepted.
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