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2010 (1) TMI 423 - PUNJAB AND HARYANA HIGH COURTLimitation- Whether the delay in filing of the appeal beyond the period of 120 days prescribed by section 260A(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- in the light of the decision of CCand CE v. Hongo India (P.) Ltd. 2009 TMI - 32749 - SUPREME COURT, provision of Limitation Act held as not applicable in said case after examination of Central Excise Act. Application seeking condonation of delay of 23 days in filing appeal dismissed. Application dismissed as time bar.
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