Appeal to High Court – Limitation Act applies
When the Income Tax Act specifies a certain time limit to appeal to the High Court, are the provisions of the Limitation Act applicable? Yes, says a full Bench of the Bombay High Court. Obviously this would apply to Customs Act and Central Excise Act.
See our Breaking News for a detailed analysis and the case which was delivered on 31.01.2007. We in TIOL have been constantly endeavouring to bring you the latest decisions of the Indian Judiciary and this case is a benchmark for us. We are able to report this within three working days from the date of order.