https://www.taxtmi.com/caselaws?id=243488 The court ruled in favor of the petitioner, holding that the period of limitation for filing an appeal should be calculated from the date of the corrigendum order, not the original order. The court emphasized that the corrigendum order significantly altered the petitioner's liability, justifying the appeal falling within the 180-day limit. The appellate authority was directed to reconsider the condonation of delay prayer, ensuring procedural fairness. The original order was set aside, and the matter was scheduled for fresh consideration, highlighting the importance of accurately determining limitation periods and upholding principles of natural justice in legal proceedings. en-us Wed, 23 Jan 2013 00:00:00 +0530 Wed, 12 Apr 2017 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243488 The court ruled in favor of the petitioner, holding that the period of limitation for filing an appeal should be calculated from the date of the corrigendum order, not the original order. The court emphasized that the corrigendum order significantly altered the petitioner's liability, justifying the appeal falling within the 180-day limit. The appellate authority was directed to reconsider the condonation of delay prayer, ensuring procedural fairness. The original order was set aside, and the matter was scheduled for fresh consideration, highlighting the importance of accurately determining limitation periods and upholding principles of natural justice in legal proceedings. Case-Laws Indian Laws Wed, 23 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243488