https://www.taxtmi.com/caselaws?id=465357 An appeal filed after limitation without an application under Section 5 of the Limitation Act could not be entertained, because the appellate authority had no jurisdiction to treat the delay as condoned on its own. The view that delay could be deemed condoned was incorrect, and the High Court's interference with the orders of the Additional Collector and the Board of Revenue was justified. The delayed appeal was therefore not maintainable in the absence of a formal request for condonation of delay. en-us Wed, 05 Apr 2000 00:00:00 +0530 Thu, 18 Dec 2025 17:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465357 An appeal filed after limitation without an application under Section 5 of the Limitation Act could not be entertained, because the appellate authority had no jurisdiction to treat the delay as condoned on its own. The view that delay could be deemed condoned was incorrect, and the High Court's interference with the orders of the Additional Collector and the Board of Revenue was justified. The delayed appeal was therefore not maintainable in the absence of a formal request for condonation of delay. Case-Laws Indian Laws Wed, 05 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465357