https://www.taxtmi.com/caselaws?id=29267 The court held that Section 5 of the Limitation Act, 1963, applies to appeals filed under Rule 86 of the Second Schedule to the Income Tax Act, 1961, even for proceedings before authorities that are not courts. The Tax Recovery Commissioner erred in rejecting the applicability of Section 5 and not considering the condonation of delay application. The writ petition was allowed, quashing the Commissioner's order and directing him to review the application. The court did not address the validity of the sale of agricultural lands due to the primary focus on the Limitation Act issue. en-us Wed, 12 Nov 1980 00:00:00 +0530 Thu, 11 Mar 2010 17:25:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29267 The court held that Section 5 of the Limitation Act, 1963, applies to appeals filed under Rule 86 of the Second Schedule to the Income Tax Act, 1961, even for proceedings before authorities that are not courts. The Tax Recovery Commissioner erred in rejecting the applicability of Section 5 and not considering the condonation of delay application. The writ petition was allowed, quashing the Commissioner's order and directing him to review the application. The court did not address the validity of the sale of agricultural lands due to the primary focus on the Limitation Act issue. Case-Laws Income Tax Wed, 12 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29267