https://www.taxtmi.com/caselaws?id=190843 Where a special appeal regime imports the general law of limitation, the time reasonably spent obtaining the reasoned order needed for an effective appeal may be excluded in computing limitation. A memorandum that discloses only the compensation figure, without the basis of computation, is insufficient for preparing a meaningful appeal. The appellate authority must therefore consider exclusion of that period and cannot reject the appeal as time-barred without examining condonation of delay where delay remains. On that construction, dismissal of the appeal solely on limitation was unsustainable. en-us Fri, 07 Mar 1969 00:00:00 +0530 Fri, 03 Mar 2017 17:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190843 Where a special appeal regime imports the general law of limitation, the time reasonably spent obtaining the reasoned order needed for an effective appeal may be excluded in computing limitation. A memorandum that discloses only the compensation figure, without the basis of computation, is insufficient for preparing a meaningful appeal. The appellate authority must therefore consider exclusion of that period and cannot reject the appeal as time-barred without examining condonation of delay where delay remains. On that construction, dismissal of the appeal solely on limitation was unsustainable. Case-Laws Indian Laws Fri, 07 Mar 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190843