Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2010 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (4) TMI 258 - HC - Income TaxDelay in filing of an appeal - Section 5 of the Limitation Act, 1963 – Held 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 (2009 -TMI - 32749 - SUPREME COURT). The reasoning adopted by Hon’ble the Supreme Court in the case of Hongo India Private Limited (2009 -TMI - 32749 - SUPREME COURT) is fully applicable to the question raised in the present appeal. Therefore, we are of the view that the application seeking condonation of delay of 201 days, filed under Section 5 of the Limitation Act, cannot be accepted.
|