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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Case ID :

        2002 (7) TMI 783 - SC - Indian Laws

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        Section 14 limitation relief requires due diligence and good faith; absence of both barred exclusion of time in the fresh suit. Section 14 of the Limitation Act, 1963 applies only when the earlier civil proceeding was prosecuted with due diligence and in good faith and failed ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                          Section 14 limitation relief requires due diligence and good faith; absence of both barred exclusion of time in the fresh suit.

                          Section 14 of the Limitation Act, 1963 applies only when the earlier civil proceeding was prosecuted with due diligence and in good faith and failed because of defect of jurisdiction or a cause of like nature. Good faith requires due care and attention, and this relief is distinct from withdrawal of a suit with liberty to file afresh under Order XXIII Rule 1(3) CPC; the bar under Order XXIII Rule 2 CPC remains unless Section 14 is satisfied. Where the earlier suit proceeded despite an objection on non-joinder of a necessary party, concurrent findings of absence of good faith could not be lightly disturbed in second appeal under Section 100 CPC. The plaintiffs were therefore not entitled to exclusion of time, and the fresh suit was barred by limitation.




                          Issues: Whether the plaintiffs were entitled to exclusion of time under Section 14 of the Limitation Act, 1963 for the period spent in the earlier suit so as to save limitation in the fresh suit.

                          Analysis: Section 14 applies only where the prior civil proceeding was prosecuted with due diligence and in good faith, and its failure resulted from defect of jurisdiction or a cause of like nature. The expression "good faith" imports due care and attention. The provision is distinct from permission to withdraw a suit with liberty to file a fresh suit under Order XXIII Rule 1(3) of the Code of Civil Procedure, 1908, and the bar under Order XXIII Rule 2 of the Code of Civil Procedure, 1908 remains unless the statutory conditions of Section 14 are satisfied. The earlier suit had been pursued despite an objection regarding non-joinder of a necessary party, and the courts below had concurrently found absence of good faith. The High Court, in second appeal, reversed those findings without examining the material supporting them, although such a finding was one of fact and could not be disturbed lightly under Section 100 of the Code of Civil Procedure, 1908.

                          Conclusion: The plaintiffs were not entitled to exclusion of the period under Section 14 of the Limitation Act, 1963, and the suit was barred by limitation.


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                          ActsIncome Tax
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