https://www.taxtmi.com/caselaws?id=61003 Section 5 of the Limitation Act, 1963 was treated as applicable to condonation of delay under the assessee's section 146 application because the governing statute did not specifically exclude it. Following the binding Punjab and Haryana High Court view, the Tribunal held that the Appellate Assistant Commissioner was justified in condoning the delay, and the condonation was therefore sustained. en-us Sat, 25 May 1985 00:00:00 +0530 Mon, 10 Jan 2011 13:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61003 Section 5 of the Limitation Act, 1963 was treated as applicable to condonation of delay under the assessee's section 146 application because the governing statute did not specifically exclude it. Following the binding Punjab and Haryana High Court view, the Tribunal held that the Appellate Assistant Commissioner was justified in condoning the delay, and the condonation was therefore sustained. Case-Laws Income Tax Sat, 25 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61003