https://www.taxtmi.com/caselaws?id=217162 The court allowed the appeal for condonation of delay under section 260A of the Income-tax Act, 1961, due to a retrospective amendment empowering the High Court to entertain such applications beyond the prescribed period. The court considered the implications of the retrospective amendment and legal fictions in statutory interpretation, ultimately recalling the earlier order and restoring the appeal for fresh consideration in light of the legal principles and precedents discussed during the proceedings. en-us Tue, 06 Mar 2012 00:00:00 +0530 Fri, 05 Oct 2012 08:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217162 The court allowed the appeal for condonation of delay under section 260A of the Income-tax Act, 1961, due to a retrospective amendment empowering the High Court to entertain such applications beyond the prescribed period. The court considered the implications of the retrospective amendment and legal fictions in statutory interpretation, ultimately recalling the earlier order and restoring the appeal for fresh consideration in light of the legal principles and precedents discussed during the proceedings. Case-Laws Income Tax Tue, 06 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217162