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        Bills

        Clause 56 - Amendment of section 27A

        Finance Bill, 2010
        Chapter III - Part 2
        Wealth Tax

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        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.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                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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