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Income Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Condonation of delay - to seek that the period of limitation ...

Case Laws     Income Tax

March 13, 2018

Condonation of delay - to seek that the period of limitation provided in the statute be ignored in case of Revenue's appeals cannot be accepted. The Appeals which are filed by the Revenue in this Court under Section 260A of the Act are very large in number and on an average over 2000 per year from the orders of the Tribunal. Thus, the officers of the Revenue should be well aware of the statutory provisions and the period of limitation and should pursue its remedies diligently. - HC

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