Limitation extension: delayed wealth-tax appeals may be admitted if sufficient cause shown, with retrospective effect. The amendment inserts a new sub-section empowering the court to admit appeals under section 27A filed after the one hundred and twenty day limitation ... Summary
Limitation extension: delayed wealth-tax appeals may be admitted if sufficient cause shown, with retrospective effect.
The amendment inserts a new sub-section empowering the court to admit appeals under section 27A filed after the one hundred and twenty day limitation where it is satisfied there was sufficient cause for the delay, and makes this power retrospective to 1 October 1998.
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