Tag Archives: Section 5 of Limitation Act

High Court can’t direct CIT(A) to condone the delay beyond condonation power of CIT(A)

Held Section 85 of the Finance Act, is similar to Section 128 of the Customs Act, 1962; Section 34(3) of the Arbitration and Conciliation Act, 1996; Section 125 of the Electricity Act, 2003; Section 35-G of the Central Excise Act, 1944 and the statutes referred to above, are self contained Acts and codes by themselves.… Read More »