https://www.taxtmi.com/caselaws?id=251443 The court held that the time spent pursuing remedies before the Tribunal and the High Court should be considered in calculating the limitation period for filing the revision application. The court found that excluding this time would bring the revision application within the prescribed limitation period. Consequently, the court quashed the order of the Revisional Authority and directed reconsideration of the Revision Application, allowing the exclusion of time spent before the wrong forum. The court ruled in favor of the petitioner, disposing of the petition accordingly. en-us Wed, 21 Aug 2013 00:00:00 +0530 Mon, 15 Sep 2014 08:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251443 The court held that the time spent pursuing remedies before the Tribunal and the High Court should be considered in calculating the limitation period for filing the revision application. The court found that excluding this time would bring the revision application within the prescribed limitation period. Consequently, the court quashed the order of the Revisional Authority and directed reconsideration of the Revision Application, allowing the exclusion of time spent before the wrong forum. The court ruled in favor of the petitioner, disposing of the petition accordingly. Case-Laws Customs Wed, 21 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251443