https://www.taxtmi.com/caselaws?id=173641 The scheme of Sections 30 and 31 of the Indian Income-tax Act, 1922 treats refusal to condone delay under Section 30(2) as an anterior and final decision on admission, so no appeal lies against that refusal. By contrast, where the Appellate Assistant Commissioner deals with an appeal as barred by limitation in the course of the appellate stage under Section 31, that limitation ruling is appealable to the Tribunal. The Tribunal therefore had jurisdiction only over the finding that the appeals were time-barred, while the refusal to condone delay remained final and non-appealable. en-us Thu, 30 Aug 1951 00:00:00 +0530 Sat, 19 Sep 2015 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173641 The scheme of Sections 30 and 31 of the Indian Income-tax Act, 1922 treats refusal to condone delay under Section 30(2) as an anterior and final decision on admission, so no appeal lies against that refusal. By contrast, where the Appellate Assistant Commissioner deals with an appeal as barred by limitation in the course of the appellate stage under Section 31, that limitation ruling is appealable to the Tribunal. The Tribunal therefore had jurisdiction only over the finding that the appeals were time-barred, while the refusal to condone delay remained final and non-appealable. Case-Laws Income Tax Thu, 30 Aug 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173641