https://www.taxtmi.com/caselaws?id=76625 The High Court dismissed the application seeking condonation of a 2-day delay in filing an appeal under section 260A of the Income-tax Act, 1961, invoking section 5 of the Limitation Act, 1963. The court held that since the Income-tax Act is a comprehensive code with specific provisions for condonation of delay, the provisions of the Limitation Act cannot be applied in the absence of explicit provisions within the Act. Consequently, the appeal was deemed time-barred and dismissed, emphasizing strict adherence to the timelines and procedures set forth in the Income-tax Act for taxation appeals. en-us Wed, 10 Feb 2010 00:00:00 +0530 Tue, 06 Sep 2011 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76625 The High Court dismissed the application seeking condonation of a 2-day delay in filing an appeal under section 260A of the Income-tax Act, 1961, invoking section 5 of the Limitation Act, 1963. The court held that since the Income-tax Act is a comprehensive code with specific provisions for condonation of delay, the provisions of the Limitation Act cannot be applied in the absence of explicit provisions within the Act. Consequently, the appeal was deemed time-barred and dismissed, emphasizing strict adherence to the timelines and procedures set forth in the Income-tax Act for taxation appeals. Case-Laws Income Tax Wed, 10 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76625