https://www.taxtmi.com/caselaws?id=204783 The judgment concluded that Section 5 of the Limitation Act is applicable to appeals under Section 260A of the Income-tax Act, allowing the High Court to condone delays. The legislative amendment to the Central Excise Act, empowering the High Court to condone delays, supports this interpretation. Excluding the power of condonation would prejudice litigants and lead to injustice. en-us Wed, 03 Mar 2010 00:00:00 +0530 Wed, 03 Jul 2013 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204783 The judgment concluded that Section 5 of the Limitation Act is applicable to appeals under Section 260A of the Income-tax Act, allowing the High Court to condone delays. The legislative amendment to the Central Excise Act, empowering the High Court to condone delays, supports this interpretation. Excluding the power of condonation would prejudice litigants and lead to injustice. Case-Laws Income Tax Wed, 03 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204783