https://www.taxtmi.com/caselaws?id=10727 Section 5 of the Limitation Act, 1963 applies to an appeal under section 260A of the Income-tax Act, 1961 unless the special law excludes it expressly or by necessary implication under section 29(2). The mere fact that section 260A prescribes a special limitation period does not, by itself, displace the Limitation Act's condonation provisions. On the facts stated, the delay of 137 days was satisfactorily explained, so the court condoned the delay and directed the appeal to proceed for admission. en-us Mon, 25 Jul 2005 00:00:00 +0530 Wed, 22 Jul 2009 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10727 Section 5 of the Limitation Act, 1963 applies to an appeal under section 260A of the Income-tax Act, 1961 unless the special law excludes it expressly or by necessary implication under section 29(2). The mere fact that section 260A prescribes a special limitation period does not, by itself, displace the Limitation Act's condonation provisions. On the facts stated, the delay of 137 days was satisfactorily explained, so the court condoned the delay and directed the appeal to proceed for admission. Case-Laws Income Tax Mon, 25 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10727