ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER (1 AND C)
In the result, this Original Petition is allowed by quashing
ITA/73/2018HC Kerala19 Feb 2020
Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL
Section 13(2)Section 13(4)Section 17
1) of the RDB Act for
preferring an appeal against the order of the Recovery officer
therefore cannot be condoned by application of Section 5 of
the Limitation Act”.
19. It is thus clear that the Hon'ble Supreme Court has
held that in a special law when the statute does not prescribe
for condonation of delay, the application
