https://www.taxtmi.com/caselaws?id=751284 Where a special statute prescribes a self-contained limitation scheme with a fixed filing period and a limited outer limit for condonation, the general provisions of the Limitation Act, 1963 do not extend that period by implication. The Tribunal therefore had no power to condone delay beyond the statutory outer limit, and writ jurisdiction could not be used to bypass the limitation framework. The refusal to entertain the time-barred appeal was upheld, and no legal error was found in the impugned order. en-us Tue, 09 Apr 2024 00:00:00 +0530 Sat, 13 Apr 2024 09:17:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751284 Where a special statute prescribes a self-contained limitation scheme with a fixed filing period and a limited outer limit for condonation, the general provisions of the Limitation Act, 1963 do not extend that period by implication. The Tribunal therefore had no power to condone delay beyond the statutory outer limit, and writ jurisdiction could not be used to bypass the limitation framework. The refusal to entertain the time-barred appeal was upheld, and no legal error was found in the impugned order. Case-Laws Indian Laws Tue, 09 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751284