https://www.taxtmi.com/caselaws?id=268814 The court allowed the application for condonation of delay under Section 5 of the Limitation Act, noting reasonable reasons for the delay despite the respondent's objections. However, the court dismissed the Civil Review Application concerning the levy of interest under Section 234B of the Income Tax Act, 1961, as it found the application to be an impermissible attempt to re-argue the case rather than point out clerical or statistical errors, as required for a review. The court emphasized that review proceedings are not a substitute for an appeal and must be limited to specific grounds, leading to the dismissal of the review application. en-us Tue, 01 Sep 2015 00:00:00 +0530 Tue, 01 Dec 2015 19:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268814 The court allowed the application for condonation of delay under Section 5 of the Limitation Act, noting reasonable reasons for the delay despite the respondent's objections. However, the court dismissed the Civil Review Application concerning the levy of interest under Section 234B of the Income Tax Act, 1961, as it found the application to be an impermissible attempt to re-argue the case rather than point out clerical or statistical errors, as required for a review. The court emphasized that review proceedings are not a substitute for an appeal and must be limited to specific grounds, leading to the dismissal of the review application. Case-Laws Income Tax Tue, 01 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268814