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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether an order rejecting the memorandum of appeal after rejection of an application under Section 5 of the Limitation Act for condonation of delay in filing the appeal is a decree.
Analysis: Where an appeal is barred by limitation, it cannot be filed or admitted until the delay is condoned. If the application under Section 5 is refused, the proposed appeal never comes into existence for purposes of admission, so the subsequent rejection of the memorandum of appeal is only incidental. Such an order does not answer the definition of decree under Section 2(2) of the Code of Civil Procedure. The proper remedy, if any, is revision and not an appeal under Order 43, Rule 1 of the Code of Civil Procedure.
Conclusion: The order rejecting the memorandum of appeal following rejection of the Section 5 application is not a decree, and no appeal lies against it under Order 43, Rule 1 of the Code of Civil Procedure.
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