Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Delay in filing the appeal before the Securities Appellate Tribunal was condoned because the appellant showed personal and financial difficulties, family obligations, the father's medical condition, Covid-19 related financial disruption, and a change of address affecting receipt of the impugned order. The decisive consideration was that the forum provides a first appeal on facts and law, and that appellate remedy is a valuable right. The Court therefore condoned the delay subject to costs, set aside the refusal to condone, and restored the appeal for decision on merits without examining the substantive dispute.
Delay in filing the appeal before the Securities Appellate Tribunal was condoned because the appellant showed personal and financial difficulties, family obligations, the father's medical condition, Covid-19 related financial disruption, and a change of address affecting receipt of the impugned order. The decisive consideration was that the forum provides a first appeal on facts and law, and that appellate remedy is a valuable right. The Court therefore condoned the delay subject to costs, set aside the refusal to condone, and restored the appeal for decision on merits without examining the substantive dispute.
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