Case Law Details
RELEVANT PARAGRAPH
As identical question of law is involved in all these appeals, they have been heard together and are being disposed off by this common judgment.
All these appeals have been preferred under Section 260A (2) of the Income Tax Act, 1961 (hereinafter referred to as the ”Act 1961′) by the Revenue as well as by the Assessee. It provides for filing of an appeal in the form of a memorandum of appeal within 120 days from the date on which the order appealed against is received by the Assessee or the Chief Commissioner or the Commissioner. It is an admitted position that all these appeals have been preferred beyond the period of limitation as provided under the aforesaid Section and the appellants have filed applications for extension of prescribed period of limitation and for admission of appeals after condoning the delay. When said applications for condonation of delay were placed for consideration before a Division Bench of this Court, the Division Bench by order dated 20.08.2007 referred the following question for determination by a larger Bench:-
“As to whether the period of limitation prescribed for filing an appeal under Section 260-A (2) of the Income Tax Act, 1961 is subject to the provisions contained in Sections 4 to 24 of the Limitation Act, 1963 as provided under Section 29 (2) of the Limitation Act, 1963?”
Hon’ble the Chief Justice on reference so made, directed the matter to be heard by three Judges’ Bench and that is how, these appeals have come up before us for determination of the aforesaid question.
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