Special leave to appeal was instituted 480 days beyond the prescribed period of limitation. The applicant filed a Criminal Miscellaneous. Application seeking condonation of delay. The Respondent raised the preliminary objection as regards the powers to condonation of delay. Court held that High Court has power or jurisdiction to condone delay in filing an application seeking leave to appeal against an acquittal or in entertaining an appeal against acquittal under Code of 1973. The matter remanded to the single judge to decide on merits.
ITD v. Dattaraj Vassudeva Salgaoncar (2024) 298 Taxman 778 (Bom.)(HC)
S. 260A : Appeal-High Court-Prosecution-Appeal against acquittal undr code of 1973-High Court has power or jurisdiction to condone delay in filing an application seeking leave to appeal against an acquittal or in entertaining an appeal against acquittal under Code of 1973 [S. 279, Code of Criminal Procedure Code, 1973, 378, Limitation Act, 1963, S. 5, 24, Art. 14, 136, 226]