https://www.taxtmi.com/caselaws?id=36009 An application for reference under section 60(1) of the Agricultural Income-tax Act, 1950 was not treated as timely where it was posted within limitation but received by the Tribunal after the prescribed period, because the applicable regulations deemed presentation by registered post only on receipt in the Tribunal office. The Tribunal also had no jurisdiction to condone delay by applying section 5 read with section 29(2) of the Limitation Act, 1963, since the special Act contained its own limitation scheme and operated as a self-contained code on limitation. The reference applications therefore remained time-barred. en-us Mon, 06 Apr 1981 00:00:00 +0530 Thu, 18 Mar 2010 17:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36009 An application for reference under section 60(1) of the Agricultural Income-tax Act, 1950 was not treated as timely where it was posted within limitation but received by the Tribunal after the prescribed period, because the applicable regulations deemed presentation by registered post only on receipt in the Tribunal office. The Tribunal also had no jurisdiction to condone delay by applying section 5 read with section 29(2) of the Limitation Act, 1963, since the special Act contained its own limitation scheme and operated as a self-contained code on limitation. The reference applications therefore remained time-barred. Case-Laws Income Tax Mon, 06 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36009