https://www.taxtmi.com/caselaws?id=77029 The High Court of Punjab and Haryana dismissed applications seeking condonation of a 201-day delay in filing appeals under the Income-tax Act, holding that Section 5 of the Limitation Act cannot be invoked when the special law provides specific timeframes for appeals without provisions for condonation. The Court emphasized adherence to prescribed timelines under the Act, affirming its self-contained nature in governing appeal procedures. The judgment clarified that in the absence of explicit provisions for condonation, applications under Section 5 of the Limitation Act are not permissible, resulting in the dismissal of time-barred appeals. en-us Thu, 20 May 2010 00:00:00 +0530 Tue, 06 Sep 2011 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77029 The High Court of Punjab and Haryana dismissed applications seeking condonation of a 201-day delay in filing appeals under the Income-tax Act, holding that Section 5 of the Limitation Act cannot be invoked when the special law provides specific timeframes for appeals without provisions for condonation. The Court emphasized adherence to prescribed timelines under the Act, affirming its self-contained nature in governing appeal procedures. The judgment clarified that in the absence of explicit provisions for condonation, applications under Section 5 of the Limitation Act are not permissible, resulting in the dismissal of time-barred appeals. Case-Laws Income Tax Thu, 20 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77029