Law:

Section:

Section 260A of the Income-tax Act, 1961, read with sections 4 to 24 and section 29 of the Limitation Act, 1963 - High Court, appeals to - Assessment years 1991-92 and 1995-96 - Revenue filed an application under section 5 of 1963 Act for condonation of delay in preferring appeal under section 260A - Assessee contended that section 5 of 1963 Act had no application in an appeal filed under section 260A as special period of limitation had been prescribed in sub-section (2) of section 260A - Whether statute by prescribing special period of limitation for preferring appeal under section 260A does not by necessary implication exclude application of sections 4 to 24 of 1963 Act for condoning delay in filing appeal under section 260A - Held, yes - Whether, therefore, provision of section 5 of 1963 Act would be applicable for condoning delay of revenue in filing appeal under section 260A - Held, yes HELD Admittedly, the Income-tax Act is a special Act. It expressly provides in section 260A for a period of limitation for preferring an appeal to the High Court, which is 120 days. But reference to article 116 of the 1963 Act was wholly misplaced since the limitation provided therein applies to an appeal provided under the Code of Civil Procedure, 1908. This period is substituted in respect of an appeal under section 260A by the period prescribed in section 260A(2)(a) thereof. This special period of limitation will prevail over and exclude the period provided in the 1963 Act for preferring appeal. This prescription of the special period, however, does not necessarily imply that the application of sections 4 to 24 of the 1963 Act is excluded. In order to exclude the application of sections 4 to 24 of the 1963 Act within the meaning of section 29 of the 1963 Act, the exclusion must be express and such express exclusion is to be inferred by necessary implication from the statute itself. When the statute is silent and does not even by implication express that sections 4 to 24 of the 1963 Act would not apply, then the Court is not supposed to presume exclusion on account of the statute being silent on that aspect. [Para 2.2] Section 29(2) of the 1963 Act makes it clear that if…

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