Commissioner (Appeals) can't condone appeal delays beyond 30-day extension after 60-day limit u/s 35(1). High Court bound.

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....Condonation of delay in filing appeal u/s 35(1) - The power to condone the delay conferred upon the Commissioner (Appeals) ends if the appeal is preferred after 30 days of extended period and expiry of 60 days of initial limitation - Even the High Court will not take away the effect of the law and the bar created u/s 35(1)....