https://www.taxtmi.com/caselaws?id=15403 The appeal was dismissed as the appellant failed to file within the prescribed period of limitation, and the Tribunal lacked the authority to condone the delay. The court clarified that the Appellate Tribunal is not considered a court and is not subject to the Limitation Act. Emphasizing adherence to statutory time limits, the court upheld the legislative intent behind the proviso to section 269G, highlighting that the Tribunal can only extend the time for appeal if applied for within the specified period. en-us Tue, 30 Jun 1998 00:00:00 +0530 Thu, 06 Aug 2009 13:17:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15403 The appeal was dismissed as the appellant failed to file within the prescribed period of limitation, and the Tribunal lacked the authority to condone the delay. The court clarified that the Appellate Tribunal is not considered a court and is not subject to the Limitation Act. Emphasizing adherence to statutory time limits, the court upheld the legislative intent behind the proviso to section 269G, highlighting that the Tribunal can only extend the time for appeal if applied for within the specified period. Case-Laws Income Tax Tue, 30 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15403