https://www.taxtmi.com/caselaws?id=189602 A special refund procedure under the Income Tax Act, 1922 was held to be governed by a fixed limitation period, and that period could not be enlarged by implication for claims outside the statute's express extension clause. The existence of a statutory appeal was treated as the exclusive remedy, so collateral relief by mandamus or under the Specific Relief Act was unavailable. A reference under the statutory case-statement provision was also held not maintainable where the question arose from an order under the refund provision and the reference power was restricted by the scheme of the Act. en-us Mon, 01 Jul 1935 00:00:00 +0530 Fri, 13 Jan 2017 17:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189602 A special refund procedure under the Income Tax Act, 1922 was held to be governed by a fixed limitation period, and that period could not be enlarged by implication for claims outside the statute's express extension clause. The existence of a statutory appeal was treated as the exclusive remedy, so collateral relief by mandamus or under the Specific Relief Act was unavailable. A reference under the statutory case-statement provision was also held not maintainable where the question arose from an order under the refund provision and the reference power was restricted by the scheme of the Act. Case-Laws Income Tax Mon, 01 Jul 1935 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189602