Extension of period of limitation in certain cases

Tax2005105 sections

Statutory text

(1) The Appellate Tribunal may admit an appeal under section 77 after the period of limitation laid down in that section, if the appellant satisfies the Appellate Tribunal that he had sufficient cause for not preferring the appeal within such period.
(2) In computing the period laid down under sections 77 and 82, the provisions of sections 4 and 12 of the Limitation Act, 1963 (36 of 1963), shall, so far as may be, apply.
(3) In computing the period of limitation prescribed by or under any provision of this Act, or the rules made thereunder, other than sections 77 or 82, any period during which any proceeding is stayed by an order or injunction of any court shall be excluded.

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