https://www.taxtmi.com/caselaws?id=75409 Section 5 of the Limitation Act, 1963 does not apply to appeals under section 260A of the Income-tax Act, 1961 because the statutory scheme fixes a specific limitation period and contains no power to condone delay. The article notes that, unlike sections 249 and 253, section 260A does not expressly authorise admission of delayed appeals, and this omission was treated as deliberate within the Act's complete code on forum, procedure and limitation. It also applies the principle from Hongo India that exclusion of the Limitation Act may arise by necessary implication, and states that Order 41 Rule 3A CPC is only procedural and cannot create condonation power. en-us Wed, 28 Oct 2009 00:00:00 +0530 Wed, 14 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75409 Section 5 of the Limitation Act, 1963 does not apply to appeals under section 260A of the Income-tax Act, 1961 because the statutory scheme fixes a specific limitation period and contains no power to condone delay. The article notes that, unlike sections 249 and 253, section 260A does not expressly authorise admission of delayed appeals, and this omission was treated as deliberate within the Act's complete code on forum, procedure and limitation. It also applies the principle from Hongo India that exclusion of the Limitation Act may arise by necessary implication, and states that Order 41 Rule 3A CPC is only procedural and cannot create condonation power. Case-Laws Income Tax Wed, 28 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75409