https://www.taxtmi.com/caselaws?id=34498 A special appellate limitation under Section 260A(2) of the Income-tax Act, 1961 operates as a self-contained code and excludes Sections 4 to 24 of the Limitation Act, 1963 where the statute does not expressly confer condonation power. The appellate scheme was read as intentionally providing condonation in some provisions but not in Section 260A appeals, so the general limitation provisions could not be imported through Section 29(2). Order XLI Rule 3-A of the Code of Civil Procedure, 1908 was held to be only procedural and incapable of creating jurisdiction to condone delay absent statutory authority. Natural justice could not override the statutory limitation regime. en-us Thu, 03 Sep 2009 00:00:00 +0530 Wed, 14 Oct 2009 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34498 A special appellate limitation under Section 260A(2) of the Income-tax Act, 1961 operates as a self-contained code and excludes Sections 4 to 24 of the Limitation Act, 1963 where the statute does not expressly confer condonation power. The appellate scheme was read as intentionally providing condonation in some provisions but not in Section 260A appeals, so the general limitation provisions could not be imported through Section 29(2). Order XLI Rule 3-A of the Code of Civil Procedure, 1908 was held to be only procedural and incapable of creating jurisdiction to condone delay absent statutory authority. Natural justice could not override the statutory limitation regime. Case-Laws Income Tax Thu, 03 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34498