https://www.taxtmi.com/caselaws?id=167022 A refusal to condone delay in filing an income-tax appeal was treated as an order on admission, not as a disposal of an admitted appeal on merits. Because the statutory right of further appeal extended only to orders made under the provisions governing disposal of appeals, and not to an order refusing condonation under the admission provision, no appeal lay to the Appellate Tribunal. The court therefore held that an out-of-time appeal cannot be treated as having been heard or disposed of under the appellate disposal section, and the question was answered against the assessee and in favour of the Revenue. en-us Fri, 18 Mar 1949 00:00:00 +0530 Wed, 03 Dec 2014 15:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167022 A refusal to condone delay in filing an income-tax appeal was treated as an order on admission, not as a disposal of an admitted appeal on merits. Because the statutory right of further appeal extended only to orders made under the provisions governing disposal of appeals, and not to an order refusing condonation under the admission provision, no appeal lay to the Appellate Tribunal. The court therefore held that an out-of-time appeal cannot be treated as having been heard or disposed of under the appellate disposal section, and the question was answered against the assessee and in favour of the Revenue. Case-Laws Income Tax Fri, 18 Mar 1949 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167022