https://www.taxtmi.com/caselaws?id=191229 Once an appeal is admitted after condonation of delay and fixed for final hearing, the Appellate Assistant Commissioner may still reconsider limitation at the hearing stage. An order dismissing the appeal after admission and notice for hearing is treated as an order made under the appellate hearing provision, not merely at the admission stage. The effect is that the dismissal is within the appellate jurisdiction exercised on final disposal, even if limitation is the reason for rejection. en-us Tue, 26 Sep 1950 00:00:00 +0530 Sat, 25 Mar 2017 12:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191229 Once an appeal is admitted after condonation of delay and fixed for final hearing, the Appellate Assistant Commissioner may still reconsider limitation at the hearing stage. An order dismissing the appeal after admission and notice for hearing is treated as an order made under the appellate hearing provision, not merely at the admission stage. The effect is that the dismissal is within the appellate jurisdiction exercised on final disposal, even if limitation is the reason for rejection. Case-Laws Income Tax Tue, 26 Sep 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191229