https://www.taxtmi.com/caselaws?id=203523 Section 260-A of the Income-tax Act, 1961 was amended to insert sub-section (2-A), expressly enabling the High Court to admit an appeal filed beyond 120 days on sufficient cause being shown. In light of that statutory power, an earlier order dismissing the appeal as time barred could not stand and was recalled. The appeal was restored to its original number for listing in accordance with roster. The legal point is that where the statute authorises condonation of delay, a prior refusal based on absence of such power may be revisited and withdrawn. en-us Fri, 18 Mar 2011 00:00:00 +0530 Wed, 01 Jun 2011 06:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203523 Section 260-A of the Income-tax Act, 1961 was amended to insert sub-section (2-A), expressly enabling the High Court to admit an appeal filed beyond 120 days on sufficient cause being shown. In light of that statutory power, an earlier order dismissing the appeal as time barred could not stand and was recalled. The appeal was restored to its original number for listing in accordance with roster. The legal point is that where the statute authorises condonation of delay, a prior refusal based on absence of such power may be revisited and withdrawn. Case-Laws Income Tax Fri, 18 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203523