Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
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Departmental monetary thresholds under the National Litigation Policy apply to each appeal separately; the term "case" is to be read as each appeal being an individual case, so values of distinct appeals arising from a composite tribunal order cannot be aggregated to meet the filing limit. The High Court applied the departmental instruction and held that only one appeal (C.E.A.No.18 of 2025) met the prescribed monetary limit; the remaining departmental appeals were held not maintainable and dismissed for failure to satisfy the threshold.
Departmental monetary thresholds under the National Litigation Policy apply to each appeal separately; the term "case" is to be read as each appeal being an individual case, so values of distinct appeals arising from a composite tribunal order cannot be aggregated to meet the filing limit. The High Court applied the departmental instruction and held that only one appeal (C.E.A.No.18 of 2025) met the prescribed monetary limit; the remaining departmental appeals were held not maintainable and dismissed for failure to satisfy the threshold.
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