https://www.taxtmi.com/caselaws?id=77022 The High Court dismissed the application seeking condonation of a 201-day delay in filing an appeal under Section 260-A of the Income-tax Act, 1961, as the Act provides specific provisions for condonation of delay, making the application under Section 5 of the Limitation Act inapplicable. The Court held that the Income-tax Act is a complete code with clear frameworks for filing appeals, and therefore, the appeal was also dismissed as time-barred. The judgment was delivered on April 8, 2010 by a bench comprising Hon'ble Mr. Justice M.M. Kumar and Hon'ble Mr. Justice Jitendra Chauhan. en-us Thu, 08 Apr 2010 00:00:00 +0530 Tue, 06 Sep 2011 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77022 The High Court dismissed the application seeking condonation of a 201-day delay in filing an appeal under Section 260-A of the Income-tax Act, 1961, as the Act provides specific provisions for condonation of delay, making the application under Section 5 of the Limitation Act inapplicable. The Court held that the Income-tax Act is a complete code with clear frameworks for filing appeals, and therefore, the appeal was also dismissed as time-barred. The judgment was delivered on April 8, 2010 by a bench comprising Hon'ble Mr. Justice M.M. Kumar and Hon'ble Mr. Justice Jitendra Chauhan. Case-Laws Income Tax Thu, 08 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77022