Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
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Condonation of delay in a statutory appeal against confiscation of foreign currency was allowed where the delay was not found to be exorbitant or inordinate and refusal would have left the petitioner remediless. Although the appellate authority's power to condone delay was limited and the supporting explanation was not elaborate, the Court held that the right of appeal should not be shut out on the facts of the case. The dismissal of the time-barred appeal was set aside, costs were imposed, and the appellate authority was directed to hear and decide the matter on merits, without treating the decision as a binding precedent.
Condonation of delay in a statutory appeal against confiscation of foreign currency was allowed where the delay was not found to be exorbitant or inordinate and refusal would have left the petitioner remediless. Although the appellate authority's power to condone delay was limited and the supporting explanation was not elaborate, the Court held that the right of appeal should not be shut out on the facts of the case. The dismissal of the time-barred appeal was set aside, costs were imposed, and the appellate authority was directed to hear and decide the matter on merits, without treating the decision as a binding precedent.
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