Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
HC allowed the writ petition, quashing the appellate order that rejected an appeal solely on grounds of delay. The court emphasized that limitation provisions warrant liberal interpretation where genuine hardships exist. Despite petitioner's unawareness of the earlier appeal's rejection leading to a missed deadline under Notification No. 53/2023, the delay was not deliberate. The appellate authority erred by rejecting the appeal without considering the condonation application. Given the procedural irregularities and arbitrary nature of the rejection, particularly after full payment of disputed tax, the court found merit in petitioner's case and set aside the impugned order.
HC allowed the writ petition, quashing the appellate order that rejected an appeal solely on grounds of delay. The court emphasized that limitation provisions warrant liberal interpretation where genuine hardships exist. Despite petitioner's unawareness of the earlier appeal's rejection leading to a missed deadline under Notification No. 53/2023, the delay was not deliberate. The appellate authority erred by rejecting the appeal without considering the condonation application. Given the procedural irregularities and arbitrary nature of the rejection, particularly after full payment of disputed tax, the court found merit in petitioner's case and set aside the impugned order.
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