Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Section 33(5) of the IBC does not bar a liquidator from defending suits instituted before the liquidation order; consequently pending suits instituted prior to liquidation remain triable by civil courts. The liquidator may be impleaded to defend or prosecute such proceedings, and the trial court erred in refusing impleadment and in holding the suit non maintainable. The bar in Section 63 is inapplicable to recovery of unpaid wages brought before a civil court where NCLT/NCLAT lack jurisdiction. Priority under Section 53 gives 24 month workmen's dues precedence but does not extinguish claims beyond that period nor strip civil courts of jurisdiction to adjudicate them.
Section 33(5) of the IBC does not bar a liquidator from defending suits instituted before the liquidation order; consequently pending suits instituted prior to liquidation remain triable by civil courts. The liquidator may be impleaded to defend or prosecute such proceedings, and the trial court erred in refusing impleadment and in holding the suit non maintainable. The bar in Section 63 is inapplicable to recovery of unpaid wages brought before a civil court where NCLT/NCLAT lack jurisdiction. Priority under Section 53 gives 24 month workmen's dues precedence but does not extinguish claims beyond that period nor strip civil courts of jurisdiction to adjudicate them.
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