https://www.taxtmi.com/caselaws?id=13248 The Full Bench held that Section 5 of the Limitation Act, 1963, applies to appeals filed under Section 260A of the Income-tax Act, 1961. The court concluded that the Income-tax Act is not exhaustive regarding appeals, and the provisions of the Civil Procedure Code incorporated within it suggest that delays can be condoned. The court emphasized that unless explicitly excluded, superior courts inherently possess the power to condone delays. Consequently, the application for condonation of delay by the Revenue was deemed permissible and should be considered by the Bench handling tax matters. en-us Wed, 31 Jan 2007 00:00:00 +0530 Wed, 07 Feb 2024 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13248 The Full Bench held that Section 5 of the Limitation Act, 1963, applies to appeals filed under Section 260A of the Income-tax Act, 1961. The court concluded that the Income-tax Act is not exhaustive regarding appeals, and the provisions of the Civil Procedure Code incorporated within it suggest that delays can be condoned. The court emphasized that unless explicitly excluded, superior courts inherently possess the power to condone delays. Consequently, the application for condonation of delay by the Revenue was deemed permissible and should be considered by the Bench handling tax matters. Case-Laws Income Tax Wed, 31 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13248