https://www.taxtmi.com/caselaws?id=173641 The statutory scheme distinguishes presentation and admission (Section 30(1) and 30(2)) from hearing and disposal (Section 31), with appeals under Section 33 available only against Section 31 orders. A refusal to condone delay under Section 30(2) is final and not appealable to the Tribunal, whereas an order dismissing an appeal as barred by limitation made in the course of hearing or disposal under Section 31 is open to challenge. The appeals reviewed combined both elements and were competent solely to the extent they contested the limitation finding under Section 31, not the refusal to condone delay under Section 30(2). 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 statutory scheme distinguishes presentation and admission (Section 30(1) and 30(2)) from hearing and disposal (Section 31), with appeals under Section 33 available only against Section 31 orders. A refusal to condone delay under Section 30(2) is final and not appealable to the Tribunal, whereas an order dismissing an appeal as barred by limitation made in the course of hearing or disposal under Section 31 is open to challenge. The appeals reviewed combined both elements and were competent solely to the extent they contested the limitation finding under Section 31, not the refusal to condone delay under Section 30(2). Case-Laws Income Tax Thu, 30 Aug 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173641