Law:

Section:

Section 146 of the income-tax act, 1961-Reopening of assessment-At assessee's instance-Whether in view of fact that there is no specific provision in the income-tax act enabling ito to condone delay in making an application under section 146, assessee was entitled to condonation of delay in view of section 5 of the limitation act, 1963-Held, no-Whether the income-tax act being a self-contained code excludes operation of section 5 of the limitation act-held, yes Facts The assessee delayed making an application under section 146 beyond the prescribed period. The ITO rejected the assessee's plea for condonation of the delay based on section 5 of the Limitation Act. On appeal, the AAC reversed the ITO's order, holding that it was a fit case for condonation of delay by applying section 5 of the said Act. On further appeal, the Tribunal confirmed the AAC's order. On reference, the assessee contended that section 29(2) of the Limitation Act was attracted in the present case. Held From a perusal of section 29(2) it is clear that it will apply to appeals and applications filed under a special law, if the scheme of the special law does not exclude its application. It is well settled that even in a case where the special law does not exclude the provisions of the Limitation Act by express reference, it would nonetheless be open to the Court to examine whether and to what extent the nature of those provisions or the nature of the subject-matter and scheme of the special law exclude their operation. From the scheme of the Income-tax Act, 1961, it would be clear that whenever the Legislature intended applicability of the provisions contained in section 5 of the Limitation Act, relating to condonation of delay, to application and appeals under the Act, a special provision was made in that case. This is apparent from a perusal of sections 184(4), 249(3), 253(5) and 256(1) of the Income-tax Act. Therefore, as regards the powers to condone delay-if sufficient cause is shown- the conclusion is irresistible that the Legislature intended the Income-tax Act to be a complete Code by itself. It follows, therefore, that the scheme of the Income-tax Act excludes the application of…

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