02 November 2010
hi friend please make me clear that is delay in filing appeal before HIGH COURT is condonable or not in sec260A of Income tax Act.......................as per CCEX.V. HONGO INDIA (P) LTD.(2009) (SC) IT IS NOT CONDONABLE.................i am confused because in INDIRECT TAXES SEC 35G(2A)as amended by finance act (no.2)2009 it is condonable..........
02 November 2010
Section 260A (2A)of the Income tax Act,1961 says delay can be condoned. This is an insertion by the Finance Act,2010 w.r.e.f 1/10/1998.