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Govt proposes more time for appeals against ITAT orders
March, 02nd 2010

The government today proposed to allow High Courts to admit appeals against orders of the Income Tax Appellate Tribunal beyond the currently stipulated period of 120 days.

While presenting the Union budget, Pranab Mukherjee proposed to amend section 260 A of the Income Tax Act, which gives only 120 days to challenge any order of the Income Tax Appellate Tribunal (ITAT) before any division bench of a High Court.

As per the new proposal, if High Courts are satisfied that the delay was due to some reasonable cause, then they can admit the appeal.

It has been decided to amend section 260 A and section 27 A of the Wealth Tax Act, which deals with the time period of the appeal against any ITAT order, by inserting a new sub- section.

As per the proposal, the amendment will be effective retrospectively.

 
 
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