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SEC 260A of Direct Taxes

Tax queries 610 views 2 replies

hi friend please make me clear that is delay in filing appeal before HIGH COURT is condonable or not.......................

as per CCEX.V. HONGO INDIA (P) LTD.(2009) (SC) IT IS NOT CONDONABLE.................

i am confused because in INDIRECT TAXES  SEC 35G it is condonable..........

Replies (2)

its all depend upon discretion of HC., if there is a reasonable cause of delay, HC may condone...

Originally posted by : Arvind

its all depend upon discretion of HC., if there is a reasonable cause of delay, HC may condone...

i think the discretionary power is available regarding 35G(2A) of Central Excise..........as amended by finance act (no.2) 2009.......


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