https://www.taxtmi.com/caselaws?id=28314 The High Court of Madhya Pradesh ruled against the assessee in a case involving the condonation of delay in making an application under section 146 of the Income-tax Act, 1961. The Court held that the provisions of section 5 of the Limitation Act were not applicable to applications under the Income-tax Act, as the latter contains specific provisions for condoning delays. The Tribunal's decision to apply section 5 of the Limitation Act was deemed incorrect, and each party was ordered to bear their own costs. en-us Tue, 17 Aug 1982 00:00:00 +0530 Sat, 20 Feb 2010 13:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28314 The High Court of Madhya Pradesh ruled against the assessee in a case involving the condonation of delay in making an application under section 146 of the Income-tax Act, 1961. The Court held that the provisions of section 5 of the Limitation Act were not applicable to applications under the Income-tax Act, as the latter contains specific provisions for condoning delays. The Tribunal's decision to apply section 5 of the Limitation Act was deemed incorrect, and each party was ordered to bear their own costs. Case-Laws Income Tax Tue, 17 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28314