https://www.taxtmi.com/caselaws?id=210709 The High Court held that orders of the Income Tax Appellate Tribunal declining to condone delays in filing income tax appeals are not appealable under section 260A of the Income-tax Act. The Court emphasized that only orders passed by the Tribunal under section 254(1) are appealable, not orders on delay condonation petitions under section 253(5). While dismissing the appeals as not maintainable under section 260A, the Court suggested seeking relief through the High Court's jurisdiction under Articles 226 and 227 of the Constitution in appropriate cases. The judgment clarifies the procedural limitations on appealing such orders and highlights the relevant provisions of the Income-tax Act. en-us Fri, 02 Sep 2011 00:00:00 +0530 Fri, 27 Jan 2012 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210709 The High Court held that orders of the Income Tax Appellate Tribunal declining to condone delays in filing income tax appeals are not appealable under section 260A of the Income-tax Act. The Court emphasized that only orders passed by the Tribunal under section 254(1) are appealable, not orders on delay condonation petitions under section 253(5). While dismissing the appeals as not maintainable under section 260A, the Court suggested seeking relief through the High Court's jurisdiction under Articles 226 and 227 of the Constitution in appropriate cases. The judgment clarifies the procedural limitations on appealing such orders and highlights the relevant provisions of the Income-tax Act. Case-Laws Income Tax Fri, 02 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210709