https://www.taxtmi.com/caselaws?id=258968 Principles governing condonation of delay and exclusion of time under limitation law were applied to appeals prosecuted before wrong forums. The note explains that while the Limitation Act traditionally applies to courts and not all quasijudicial bodies, the equitable principles underpinning exclusion of time (commonly associated with Section 14) operate to exclude periods spent in bona fide, diligently pursued proceedings that prove abortive, thereby preserving the residual period for a proper appeal. Courts should liberally construe limitation principles to prevent penalizing appellants for jurisdictional missteps; the matter was remanded with relief granted to the taxpayer. en-us Thu, 23 Apr 2015 00:00:00 +0530 Fri, 06 Feb 2026 14:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258968 Principles governing condonation of delay and exclusion of time under limitation law were applied to appeals prosecuted before wrong forums. The note explains that while the Limitation Act traditionally applies to courts and not all quasijudicial bodies, the equitable principles underpinning exclusion of time (commonly associated with Section 14) operate to exclude periods spent in bona fide, diligently pursued proceedings that prove abortive, thereby preserving the residual period for a proper appeal. Courts should liberally construe limitation principles to prevent penalizing appellants for jurisdictional missteps; the matter was remanded with relief granted to the taxpayer. Case-Laws Customs Thu, 23 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258968