https://www.taxtmi.com/article/detailed?id=715 The note examines conflicting judicial views on whether the High Court can condone delay in appeals from the Appellate Tribunal under the tax appellate scheme, contrasting decisions that apply general limitation principles and civil appeals practice with those treating the tax statute as a self-contained code whose prescribed limitation periods are absolute; it records a legislative proposal to expressly empower courts to admit belated appeals and late applications for statements of case on showing of sufficient cause, with parallel retrospective amendments to wealth-tax provisions. en-us Thu, 11 Mar 2010 00:00:00 +0530 Thu, 11 Mar 2010 23:34:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=715 The note examines conflicting judicial views on whether the High Court can condone delay in appeals from the Appellate Tribunal under the tax appellate scheme, contrasting decisions that apply general limitation principles and civil appeals practice with those treating the tax statute as a self-contained code whose prescribed limitation periods are absolute; it records a legislative proposal to expressly empower courts to admit belated appeals and late applications for statements of case on showing of sufficient cause, with parallel retrospective amendments to wealth-tax provisions. Articles Income Tax Thu, 11 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=715