https://www.taxtmi.com/caselaws?id=287144 The SC held that the Commissioner hearing appeals under Section 69 of the Act, 1959 is not a Court within the statutory scheme and cannot condone delay in filing appeals by applying Section 5 of the Limitation Act. The Court ruled that Section 29(2) of the Limitation Act applies only to limitations for suits, appeals or applications filed in Courts, not before statutory authorities or tribunals under special laws. The Act, 1959's statutory scheme does not indicate legislative intent to apply Section 5, as evidenced by specific limitation provisions and the Commissioner's suo motu powers. The HC's impugned judgment was set aside. en-us Fri, 03 May 2019 00:00:00 +0530 Wed, 09 Apr 2025 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287144 The SC held that the Commissioner hearing appeals under Section 69 of the Act, 1959 is not a Court within the statutory scheme and cannot condone delay in filing appeals by applying Section 5 of the Limitation Act. The Court ruled that Section 29(2) of the Limitation Act applies only to limitations for suits, appeals or applications filed in Courts, not before statutory authorities or tribunals under special laws. The Act, 1959's statutory scheme does not indicate legislative intent to apply Section 5, as evidenced by specific limitation provisions and the Commissioner's suo motu powers. The HC's impugned judgment was set aside. Case-Laws Indian Laws Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287144