https://www.taxtmi.com/article/detailed?id=434 The article compares Section 260A of the Income tax Act and Section 35G of the Central Excise Act, noting both set mandatory filing periods and defer to the Code of Civil Procedure "as far as may be." It summarises Supreme Court authority holding that when a specific statute prescribes limitation, High Courts lack power to condone delay under that provision, and explains a High Court applied that reasoning to dismiss a condonation application under the Income tax provision as pari materia with the excise provision. en-us Fri, 24 Jul 2009 00:00:00 +0530 Sat, 25 Jul 2009 09:25:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=434 The article compares Section 260A of the Income tax Act and Section 35G of the Central Excise Act, noting both set mandatory filing periods and defer to the Code of Civil Procedure "as far as may be." It summarises Supreme Court authority holding that when a specific statute prescribes limitation, High Courts lack power to condone delay under that provision, and explains a High Court applied that reasoning to dismiss a condonation application under the Income tax provision as pari materia with the excise provision. Articles Income Tax Fri, 24 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=434