IN THE HIGH COURT OF JUDICATURE CHHATTISGARH AT BILASPUR mv§ama §2w§§¥ Tax Case NOH /2007 aggellant :rvShri. Harilal Ravilal Tonk Prop. / M/s. H.R. Construction Ravi sadan, Ravi Nagar Raipur. r 1 Respondent i/éx sswtant .CircleCommisswner 1(1) Haiour. Of Income v‘ Tax Case Income Tax appeal u s 260 A of Income Tax Act 1961 .-m_-, . - - ... u ._ I Jwinth QAxi o BIsicn Beach : V§ AmeHan‘: Rewonden‘w § D r {Passw cm t’is ‘ 8 tf‘‘ a3! c? Febmaa'y, 29m $er Saiish K. Aqnihcatri J. ’1. Tee aepeaani has ereferred i‘nie‘ appea§ Lime! $ec$§en :a‘x Act wm {fer emn “the Act, 196?} aiong wiih sepaz’a’ze appSieeiion ($.A.Nc.’i of 2CD?) Lame? Section § of ihe Lémiiation Aci fer eemienation of deiay m fiimg the msierzi aepeaé, ae this appeai has beeii preferred after fine pfesmbed period cf §5mitaiim m7 wi) {:iays from ihe date an which ihe mdei appeamd agamst waS receivee by t?1e agpeiiai‘xt as pmviSeé unéea' $eciim 28Gi—K sub-secimrs (2) e§1he Act 2. At mi; very Outsei, Smi Duisey, §eamed semaf ceun5e§ aeeearmg er; beha§f er the aepegan‘t} Very famy eubmiis fhai in mew e‘f ihe eedeicn of We Cami reades’ee’ in Assisz‘arif' Cemmi’sefeeer cf ) § \ 269A (If i’ne income Hcn’kie 8M1 Satis’n K. #xgmhui‘ri & Hen’bka Shri Mamndra Mchan Shrivasmva, JJw Tax {Ease Nam of 2&3? H§GH COURT OF Ci“§HATT!SGARH : BILA$PUR 3m 5iari§a§ Rawial Tami Versus Assisiam Cemmi‘sséome? 0f mceme Tax Cércip’s € {1}, Raipur. {mcome Tax Appeal under $ectixm 260 A af the imome Ta_x #ci, 196?) Preeent:- Sim EShashafik Dubey, 55a“. .Aevoca‘ie with Shy? {3.3m Bewangam Advecete fei‘ the epeeigent. um Rejeev Shrivae’iava, Advccate w§th Ms V. Smadha V mega, Awocage far the mgpcaden‘z. GRL‘ER {OR§\L} w Ix! \A 3 mcome Tax, Cfmie i, Ehiiai v1 Sfm’ Mahaw Prasad Varma" and othe.’ cannected maitersg whereby t§qe aweaks mefen'ed bevend éhe weScr‘abed pemad of 120 days Linda! Seciicn 2-‘3SA o? 'ihe Act ‘19’5'§ have beer» ciésmissed an me ground of iimitatian‘ 3. ‘Gn carefu§ consia'erai'ion. ii is faumi that me i'ssue G? caadanaiim m deiay m an appea? undef Sedxian 260A of ihe Act, "i961 a'fta‘ the staiutory' pefiod of €20 days is n5 kmger res ml‘egi’a in wemf of *ihe deciskm 9f ims 53mm {endémd m Assisfam‘ Commissianer of mwme Tax (supra), 4. Accordmgiy, ihe appeai is dismi$sed being bar§‘eé”by'iimi’{a’:§on. Ne erder asio co‘ts. 1 Sd/— \ V Sd/_ Satish K. i ‘ Manindra Mohan Shrivastava Gem's Agnihotri Judge i Judge é Tax Case imcome ''iax ri‘ppeaé) No.21 31 2&7 decided on ”s6—6—‘2OOE