https://www.taxtmi.com/caselaws?id=77039 The appeals were dismissed as time-barred due to a 16-day delay in filing beyond the stipulated 120 days under Section 260-A(2)(a) of the Income-tax Act, 1961. The High Court held that since the Income-tax Act is a complete code with specific provisions for condonation of delay, the general provisions of the Limitation Act, 1963, could not be invoked to excuse the delay. The judgment emphasizes the need to adhere to statutory timelines in filing appeals under the Income-tax Act without relying on general delay condonation provisions. en-us Thu, 22 Apr 2010 00:00:00 +0530 Tue, 06 Sep 2011 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77039 The appeals were dismissed as time-barred due to a 16-day delay in filing beyond the stipulated 120 days under Section 260-A(2)(a) of the Income-tax Act, 1961. The High Court held that since the Income-tax Act is a complete code with specific provisions for condonation of delay, the general provisions of the Limitation Act, 1963, could not be invoked to excuse the delay. The judgment emphasizes the need to adhere to statutory timelines in filing appeals under the Income-tax Act without relying on general delay condonation provisions. Case-Laws Income Tax Thu, 22 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77039