https://www.taxtmi.com/caselaws?id=19205 Section 5 of the Limitation Act does not extend the one-month period prescribed in section 19 of the Agricultural Income-tax Act for reopening an assessment, because the statute is a self-contained code and confers no power to condone delay under that provision. A belated section 19 application was therefore not maintainable. Section 36 permits rectification within three years to correct a mistake apparent from the record, and the Tribunal validly used that power to correct its earlier order after recognising that delay under section 19 could not be condoned. The challenge to the rectification failed. en-us Wed, 12 Jul 1995 00:00:00 +0530 Wed, 04 Nov 2009 16:17:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19205 Section 5 of the Limitation Act does not extend the one-month period prescribed in section 19 of the Agricultural Income-tax Act for reopening an assessment, because the statute is a self-contained code and confers no power to condone delay under that provision. A belated section 19 application was therefore not maintainable. Section 36 permits rectification within three years to correct a mistake apparent from the record, and the Tribunal validly used that power to correct its earlier order after recognising that delay under section 19 could not be condoned. The challenge to the rectification failed. Case-Laws Income Tax Wed, 12 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19205