The Customs Appellate Tribunal holds that a Show Cause Notice issued beyond one year from clearance is time-barred, regardless of alleged misclassification, reinforcing limitation principles under Section 28.
Kerala High Court holds that oral agreements extending limitation period for specific performance can be considered at trial, overturning plaint rejection under Order VII Rule 11 CPC.
Chhattisgarh High Court holds that delay in filing criminal revision must be explained by events occurring within the limitation period; mere financial hardship or counsel's advice is insufficient.
Bombay High Court holds that a one-day delay in filing a Section 138 NI Act complaint cannot be condoned without a formal application, reinforcing mandatory statutory timelines.
ITAT holds that reassessment proceedings under Section 148 are barred if escaped income is below ₹50 lakh and notice issued after March 31, 2021, for AY 2014-15. Key limitation rule clarified.
Madras High Court condones 231-day delay in filing Section 34 petition under Arbitration Act, emphasizing commercial litigation standards and conditional relief.
ITAT Delhi holds that final assessment orders beyond 33-month statutory limit under Section 153 read with Section 144C are void, reinforcing strict compliance with tax timelines.
ITAT Delhi holds that for Section 153C proceedings, the ten-year block period begins from the date the AO records satisfaction upon receiving seized documents, not the search date.
Madhya Pradesh High Court holds that limitation under Article 59 of Limitation Act starts when fraud is discovered, not when deed is executed. Plaint dismissed for failure to plead knowledge date.
Chhattisgarh High Court holds that ignorance of limitation periods or legal procedures cannot justify inordinate delay in filing criminal revisions, reinforcing strict application of limitation laws.
Bombay High Court grants liberty to file suit for specific performance after dismissing writ petition, holding that time spent in litigation may be considered for limitation waiver.
Bombay High Court dismisses criminal revision, holding that complaints filed beyond limitation period under Section 468 CrPC cannot sustain charges for offences punishable by up to one year.
Delhi State Commission dismisses consumer complaint as barred by limitation under Section 69 of CPA 2019, holding that joint filing cannot revive stale claims of individual complainants.