Special appellate limitation under the Income-tax Act excludes general condonation provisions and bars delay condonation by procedural rules.

A special appellate limitation under Section 260A(2) of the Income-tax Act, 1961 operates as a self-contained code and excludes Sections 4 to 24 of the Limitation Act, 1963 where the statute does not expressly confer condonation power. The appellate scheme was read as intentionally providing condonation in some provisions but not in Section 260A appeals, so the general limitation provisions could not be imported through Section 29(2). Order XLI Rule 3-A of the Code of Civil Procedure, 1908 was held to be only procedural and incapable of creating jurisdiction to condone delay absent statutory authority. Natural justice could not override the statutory limitation regime.

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Issues: (i) Whether the period of limitation prescribed for filing an appeal under Section 260A(2) of the Income-tax Act, 1961 is subject to Sections 4 to 24 of the Limitation Act, 1963 under Section 29(2) of that Act. (ii) Whether delay in filing such an appeal can be condoned by resort to Order XLI Rule 3-A of the Code of Civil Procedure, 1908.

Issue (i): Whether the period of limitation prescribed for filing an appeal under Section 260A(2) of the Income-tax Act, 1961 is subject to Sections 4 to 24 of the Limitation Act, 1963 under Section 29(2) of that Act.

Analysis: Section 260A prescribes a special period of limitation for appeals to the High Court, which differs from the general period under the Schedule to the Limitation Act, 1963. The relevant inquiry is not merely whether a special law fixes a different period, but whether the scheme of the special statute expressly excludes the operation of Sections 4 to 24. The appellate scheme of the Income-tax Act, 1961 shows that where the legislature intended condonation, it expressly provided for it in other appellate and revisional provisions, but no corresponding power was conferred for appeals under Section 260A. On that scheme, the special law operates as a complete code for this remedy and excludes the application of the general provisions on limitation.

Conclusion: The answer is in the negative. Sections 4 to 24 of the Limitation Act, 1963 do not apply to appeals under Section 260A(2) of the Income-tax Act, 1961.

Issue (ii): Whether delay in filing such an appeal can be condoned by resort to Order XLI Rule 3-A of the Code of Civil Procedure, 1908.

Analysis: Order XLI Rule 3-A prescribes the procedure for presenting an appeal after the expiry of limitation and for placing a condonation application before the Court. It does not create an independent source of jurisdiction to extend limitation where the substantive statute does not confer such power. Since the Income-tax Act, 1961 does not provide power to condone delay in appeals under Section 260A, the procedural rule in the Code cannot be used to supply that missing jurisdiction. The plea based on natural justice also cannot override the statutory limitation regime governing a statutory appeal.

Conclusion: Delay in filing an appeal under Section 260A(2) cannot be condoned under Order XLI Rule 3-A of the Code of Civil Procedure, 1908.

Final Conclusion: The limitation governing appeals under Section 260A of the Income-tax Act, 1961 is strict, the general provisions of the Limitation Act do not apply, and the appeals were not maintainable after the expiry of the prescribed period.

Ratio Decidendi: Where a special statute provides a self-contained appellate scheme and does not confer power to condone delay, the general provisions of Sections 4 to 24 of the Limitation Act, 1963 and procedural rules in the Code of Civil Procedure cannot be invoked to enlarge the period of limitation.

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