https://www.taxtmi.com/caselaws?id=47009 Statutory limitation provisions that prescribe both a filing period and a maximum condonable delay impose an absolute limit on appellate authority jurisdiction. The authority cannot extend time beyond that outer limit, as statutory language must be strictly applied and cannot be supplemented or altered. Consequently, refusal to entertain an appeal filed beyond the permitted condonable period was legally sustainable. Reference to an incorrect statutory provision does not invalidate an order where the power exercised exists under the correct law and independently supports the decision. The challenge to refusal of the delayed appeal therefore failed. en-us Thu, 05 Feb 2004 00:00:00 +0530 Mon, 26 Jul 2010 13:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47009 Statutory limitation provisions that prescribe both a filing period and a maximum condonable delay impose an absolute limit on appellate authority jurisdiction. The authority cannot extend time beyond that outer limit, as statutory language must be strictly applied and cannot be supplemented or altered. Consequently, refusal to entertain an appeal filed beyond the permitted condonable period was legally sustainable. Reference to an incorrect statutory provision does not invalidate an order where the power exercised exists under the correct law and independently supports the decision. The challenge to refusal of the delayed appeal therefore failed. Case-Laws Customs Thu, 05 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47009