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1 - 10 of 12 (0.28 seconds)Section 5 in The Limitation Act, 1963 [Entire Act]
The Acit (Central) Ii, Bhopal vs Shri Rajkumar Khilwani, Bhopal on 21 August, 2019
7. The coordinate Bench of this Tribunal in case of DCIT vs. Smt.
Renudevi Nachani (supra) has dealt with this issue in para 5 to 7 as
under:
The Code of Civil Procedure, 1908
The Income Tax Act, 1961
The National Tax Tribunal Act, 2005
Sakuru vs Tanaji on 10 July, 1985
In Sakuru v. Tanaji AIR 1985
Hon'ble Supreme Smt. Renudevi Nachani M.A.No.27/Ind/2020
Court 1279, it is held that the provision of the Limitation Act 1963
apply only to proceedings in "Courts and not to appeal or
applications before bodies other than courts such as quasi-
H. H. Maharajadhiraja Madhav Rao Jiwaji ... vs Union Of India on 15 December, 1970
In Madhav Rao Jiwaji Rao Scindia Bahadur and Ors.
v. Union of India this Court cautioned:
M/S Global Metal & Energy P Ltd, Mumbai vs The Acit Central-1 , Indore on 26 April, 2022
6. Reliance is also placed on the decision of Co-ordinate Bench in
the case of Rahul Jee & Co. (P.) Ltd. vs. ACIT 120 ITD 481, the
relevant contents are reproduced as under:
Heena Export Corporation, Faridabad vs Dcit, Circle- 1, Faridabad on 23 June, 2021
view of the decision of the Hon'ble Supreme Court in the case of
Sun Engg. Works (P.) Ltd. (supra) the ratios of various decisions
cannot be applied to condone the delay.