https://www.taxtmi.com/caselaws?id=8062 Whether the Limitation Act's condonation provision applies to Income-tax Appellate Tribunal proceedings is examined: Section 5 is confined to courts and cannot be invoked for applications before a statutory tribunal under the Income-tax Act; accordingly, delay in an application under the tribunal provision cannot be condoned under the Limitation Act, and the prior order treating tribunal proceedings as amenable to Section 5 is vitiated. The writ challenging the tribunal's limitation finding was dismissed, resulting in a decision for the revenue on the limitation point. en-us Tue, 10 Mar 1970 00:00:00 +0530 Fri, 27 Mar 2009 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8062 Whether the Limitation Act's condonation provision applies to Income-tax Appellate Tribunal proceedings is examined: Section 5 is confined to courts and cannot be invoked for applications before a statutory tribunal under the Income-tax Act; accordingly, delay in an application under the tribunal provision cannot be condoned under the Limitation Act, and the prior order treating tribunal proceedings as amenable to Section 5 is vitiated. The writ challenging the tribunal's limitation finding was dismissed, resulting in a decision for the revenue on the limitation point. Case-Laws Income Tax Tue, 10 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8062