1970 (3) TMI 38

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..... t apply to a proceeding before a Tribunal like Income-tax Appellate Tribunal - - - - - Dated:- 10-3-1970 - Judge(s) : K. SADASIVAN., K. K. MATHEW. JUDGMENT MATHEW J.-This is an application to review an order passed by this court on an application under section 66(3) of the Income-tax Act treating the same as an original petition filed under article 226. The respondent to this review petiti .....

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..... the contention of the respondent that section 5 of the Limitation Act was applicable to a proceeding under section 66(1) of the Income-tax Act and directed the Tribunal to consider the question whether there was sufficient ground for condoning the delay in filing the application under section 66(1) of the Act. The review petitioner contends that section 5 of the Limitation Act is not applicable .....

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