https://www.taxtmi.com/caselaws?id=76986 The court dismissed the applications seeking condonation of delay under section 5 of the Limitation Act, resulting in the dismissal of the appeals as time-barred. It held that specific provisions for condonation of delay in the Income-tax Act excluded the applicability of the Limitation Act. The court emphasized that in the absence of explicit provisions for condonation of delay, applications under the Limitation Act could not be entertained, similar to the interpretation applied in a previous Supreme Court case related to the Central Excise Act. en-us Tue, 12 Jan 2010 00:00:00 +0530 Thu, 05 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76986 The court dismissed the applications seeking condonation of delay under section 5 of the Limitation Act, resulting in the dismissal of the appeals as time-barred. It held that specific provisions for condonation of delay in the Income-tax Act excluded the applicability of the Limitation Act. The court emphasized that in the absence of explicit provisions for condonation of delay, applications under the Limitation Act could not be entertained, similar to the interpretation applied in a previous Supreme Court case related to the Central Excise Act. Case-Laws Income Tax Tue, 12 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76986