Just a moment...

βœ•
Top
Help
πŸš€ New: Section-Wise Filter βœ•

1. Search Case laws by Section / Act / Rule β€” now available beyond Income Tax. GST and Other Laws Available

2. New: β€œIn Favour Of” filter added in Case Laws.

Try both these filters in Case Laws β†’

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedbackβœ•

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search βœ•
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
β•³
Add to...
You have not created any category. Kindly create one to bookmark this item!
βœ•
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close βœ•
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        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.

        <h1>Appeal Dismissed: Tribunal Upholds Strict 45-Day Limit for Filing, Rejecting Delay Beyond Statutory Allowance.</h1> The Tribunal dismissed the appeal filed by the Applicant/Appellant, ruling it was not maintainable due to being filed beyond the statutory limit of 45 ... Condonation of delay in filing appeal - limitation prescribed under the β€˜General Laws or Special Laws’ whether condonable or not - HELD THAT:- Hon’ble Supreme Court in Mobilox Innovations Private Limited v Kirusa Software Private Limited [2017 (9) TMI 1270 - SUPREME COURT] to the effect that β€˜an appeal then can be filed to the Appellant Tribunal under section 61 of the Act within 30 days of the order of the Adjudicating Authority with in extension of 15 days and no more’, coupled with the decision of Hon’ble Supreme Court in Assistant Commissioner (CT) (LTU) , Kakinada & ors V Glaxo Smith Kline Consumer Health Care Limited [2020 (5) TMI 149 - SUPREME COURT]. Application not maintainable in the eye of Law, especially when the Applicant/Appellant himself had mentioned in the β€˜List of Dates and Events’ of the instant Appeal that it received a mail on 07.09.2018 from the employer Shri. Ravindra Gnanamukhi that the matter was admitted by the Adjudicating Authority and certainly, this aspect being an adverse one to it. Application dismissed. Issues Involved:1. Non-party status and lack of notification to the Applicant/Appellant.2. Delay in filing the appeal due to lack of information and nationwide lockdown.3. Applicability of Supreme Court orders extending limitation periods.4. Jurisdictional transfer and its impact on filing the appeal.5. Compliance with NCLT Rules regarding the provision of certified copies of orders.6. Legal precedents on condonation of delay beyond statutory limits.Issue-wise Detailed Analysis:1. Non-party status and lack of notification to the Applicant/Appellant:The Applicant/Appellant contended that they were not a party to the proceedings before the Adjudicating Authority and were not informed about the impugned order dated 22.11.2019. They claimed they were unaware of the ongoing status of the case until May 2020, when they discovered the order on the Adjudicating Authority's online portal.2. Delay in filing the appeal due to lack of information and nationwide lockdown:The Applicant/Appellant argued that they could not collect relevant information and documents due to the worsening situation in Tamil Nadu and the nationwide lockdown imposed by the Government of India from 24.03.2020. Consequently, they could not instruct their counsel to draft the appeal in a timely manner.3. Applicability of Supreme Court orders extending limitation periods:The Applicant/Appellant cited the Supreme Court's order in Suo Motu Writ Petition (Civil 3 of 2020) dated 23.03.2020, which extended the limitation periods under both General and Special Laws from 15.03.2020 till further orders. They contended that their appeal was filed within the permitted time from the date of knowledge and receipt of the impugned order.4. Jurisdictional transfer and its impact on filing the appeal:The Applicant/Appellant stated that after collecting the impugned order, the appeal papers were sent to Delhi. However, before filing the appeal, they were informed that the jurisdiction had been transferred to NCLAT, Chennai Bench, necessitating the filing of the appeal in Chennai.5. Compliance with NCLT Rules regarding the provision of certified copies of orders:The Applicant/Appellant claimed that the certified copy of the impugned order was not served to them by the Registry of the Tribunal as per Rule 50 of the NCLT Rules, 2016. The Tribunal clarified that since the Applicant/Appellant was not a party to the proceedings, the question of sending the certified copy did not arise.6. Legal precedents on condonation of delay beyond statutory limits:The Tribunal referred to several legal precedents, including the decision in Mobilox Innovations Private Limited v Kirusa Software Private Limited, which stipulated that an appeal could be filed within 30 days of the order with an extension of 15 days, and no more. The Tribunal also cited the Supreme Court's decision in Assistant Commissioner (CT) LTU, Kakinada v Glaxo Smith Kline Health Care Limited, emphasizing that statutory limitations must be strictly adhered to and cannot be extended beyond the prescribed period.Conclusion:The Tribunal concluded that the appeal filed by the Applicant/Appellant was not maintainable as it was filed beyond the statutory limit of 45 days from the date of knowledge of the order. The delay of 15 days beyond the 30-day period could not be condoned. Consequently, IA No. 72 of 2021 in Comp App (AT) (CH) (Ins) No. 31 of 2021 was dismissed, and the main appeal, Comp App (AT) (CH) (Ins) No. 31 of 2021, was also rejected. IA No. 71/2021 and IA No. 73/2021 were closed.

        Topics

        ActsIncome Tax
        No Records Found