https://www.taxtmi.com/caselaws?id=180930 A special statutory appeal under Section 260-A of the Income-tax Act was described as subject to its prescribed limitation period, and the general provisions of the Limitation Act were treated as inapplicable where no express power to condone delay then existed. The later insertion of Section 260A(2A) was stated not to reopen matters already concluded, because the earlier dismissal had attained finality and the amendment was confined to pending and future cases. On that basis, recall of the limitation dismissal and condonation of delay after final disposal were rejected. en-us Wed, 10 Oct 2012 00:00:00 +0530 Mon, 04 Apr 2016 16:52:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180930 A special statutory appeal under Section 260-A of the Income-tax Act was described as subject to its prescribed limitation period, and the general provisions of the Limitation Act were treated as inapplicable where no express power to condone delay then existed. The later insertion of Section 260A(2A) was stated not to reopen matters already concluded, because the earlier dismissal had attained finality and the amendment was confined to pending and future cases. On that basis, recall of the limitation dismissal and condonation of delay after final disposal were rejected. Case-Laws Income Tax Wed, 10 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180930