https://www.taxtmi.com/caselaws?id=7734 Section 29(2) of the Limitation Act, 1963 does not extend section 5 to a reference application made to the Income-tax Appellate Tribunal under the Indian Income-tax Act, 1922. Although sections 4 to 24 may apply where a special or local law prescribes limitation, the statutory scheme confines the relevant applications to those made before courts unless the special law provides otherwise. The Tribunal, despite exercising judicial power and resolving taxpayer-revenue disputes, is a judicial tribunal rather than a court: it operates under a specialised statute, follows its own procedure, and lies outside the ordinary civil-court hierarchy. Delay in such a reference application is therefore not condonable under section 5. en-us Wed, 01 Oct 1969 00:00:00 +0530 Wed, 18 Mar 2009 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7734 Section 29(2) of the Limitation Act, 1963 does not extend section 5 to a reference application made to the Income-tax Appellate Tribunal under the Indian Income-tax Act, 1922. Although sections 4 to 24 may apply where a special or local law prescribes limitation, the statutory scheme confines the relevant applications to those made before courts unless the special law provides otherwise. The Tribunal, despite exercising judicial power and resolving taxpayer-revenue disputes, is a judicial tribunal rather than a court: it operates under a specialised statute, follows its own procedure, and lies outside the ordinary civil-court hierarchy. Delay in such a reference application is therefore not condonable under section 5. Case-Laws Income Tax Wed, 01 Oct 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7734