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    <title>2013 (11) TMI 650 - MADRAS HIGH COURT</title>
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    <description>The court set aside the impugned order dismissing the appeal based on a limitation period calculation. It directed the respondent to register the appeal for further consideration on its merits and in accordance with the law. The court held that the appeal was not time-barred as it should have followed the regulations in place before the relevant amendment. The writ petition was allowed in favor of the petitioner without costs, and the connected miscellaneous petition was closed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=239473</link>
      <description>The court set aside the impugned order dismissing the appeal based on a limitation period calculation. It directed the respondent to register the appeal for further consideration on its merits and in accordance with the law. The court held that the appeal was not time-barred as it should have followed the regulations in place before the relevant amendment. The writ petition was allowed in favor of the petitioner without costs, and the connected miscellaneous petition was closed.</description>
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