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TMI Blog2010 (3) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon’ble the Supreme Court in Hongo India Private Limited. The reasoning adopted by Hon’ble the Supreme Court in the case of Hongo India Private Limited is fully applicable to the question raised in the present appeals. Therefore, we are of the view that the applications seeking condonation of delay filed under Section 5 of the Limitation Act cannot be accepted - 112 of 2010 and others - - - Dated:- 2-3-2010 - I.T.A. No. 112 of 2010 Mrs. Amrita Chadha Versus Commissioner of Income Tax, Ludhiana I.T.A. No. 114 of 2010 Commissioner of Income Tax-III, Ludhiana Versus M/s Nahar Exports Ltd., Ludhiana I.T.A. No. 115 of 2010 Commissioner of Income Tax-III, Ludhiana Versus M/s Nahar Spinning Mills Ltd., Ludhiana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by entertaining an application under Section 5 of the Limitation Act, 1963?" 2. Along with the appeals applications invoking the provisions of Section 5 of the Limitation Act, 1963 (for brevity, the Limitation Act'), seeking condonation of delay in filing the appeals, have also been filed. 3. The aforesaid question is no longer res integra as Hon'ble the Supreme Court in the case of Commissioner of Customs Central Excise v. Hongo India (P) Ltd., (2009) 5 SCC 791, while interpreting the provisions of the Central Excise Act, 1944 (for brevity, 'the Excise Act') has laid down that it is a complete code by itself which alone is to govern the matters provided by that Act. It has further been held that in the presence of special law provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hand, for filing an appeal and reference to the High Court larger period of 180 days has been provided with to enable the Commissioner and the other party to avail the same. We are of the view that the legislature provided sufficient time, namely, 180 days for filing reference to the High Court which is more than the period prescribed for an appeal and revision." 4. When we examine the provisions of the Income-tax Act, the position is no different than the one prevailing under the Excise Act. In that regard it would be profitable to refer to the un-numbered second proviso of Section 143(1), Section 249(3) and Section 260A (2)(a) of the Income-tax Act, which reads thus: Second un-numbered proviso of Section 143(1) "Provided further that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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