https://www.taxtmi.com/caselaws?id=26921 The court held that the Tribunal lacked the power to condone the delay in filing appeals under section 269G of the Income-tax Act, 1961. It emphasized the statutory limits on the right of appeal, noting the absence of a general provision for condonation in section 269G and the legislative intent to ensure expeditious finality of acquisition orders. The court dismissed the appeals, affirming that the language and context of section 269G preclude the application of section 5 of the Limitation Act. Additionally, a separate judgment highlighted the comprehensive nature of sections 269G, 269H, and 269-I in determining the timing of property vesting. en-us Thu, 12 Dec 1985 00:00:00 +0530 Tue, 09 Feb 2010 13:48:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26921 The court held that the Tribunal lacked the power to condone the delay in filing appeals under section 269G of the Income-tax Act, 1961. It emphasized the statutory limits on the right of appeal, noting the absence of a general provision for condonation in section 269G and the legislative intent to ensure expeditious finality of acquisition orders. The court dismissed the appeals, affirming that the language and context of section 269G preclude the application of section 5 of the Limitation Act. Additionally, a separate judgment highlighted the comprehensive nature of sections 269G, 269H, and 269-I in determining the timing of property vesting. Case-Laws Income Tax Thu, 12 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26921