Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Condonation of delay should be considered through a justice-oriented approach where an appellant appearing without legal assistance could not file a condonation application or properly present grounds due to bona fide reasons, unavoidable circumstances and sufficient cause. The short delay was condoned because the appellant's lack of representation warranted an opportunity to pursue the statutory appeal with legal assistance. The appellate order was set aside, and the appeal was restored and remitted for fresh consideration on merits, with liberty to engage counsel and file additional grounds.
Condonation of delay should be considered through a justice-oriented approach where an appellant appearing without legal assistance could not file a condonation application or properly present grounds due to bona fide reasons, unavoidable circumstances and sufficient cause. The short delay was condoned because the appellant's lack of representation warranted an opportunity to pursue the statutory appeal with legal assistance. The appellate order was set aside, and the appeal was restored and remitted for fresh consideration on merits, with liberty to engage counsel and file additional grounds.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
