https://www.taxtmi.com/caselaws?id=281482 Time spent in bona fide prosecution of a Section 34 challenge before a court lacking jurisdiction can be excluded under Section 14 of the Limitation Act when computing limitation. The relevant delay must be assessed from the actual return and re-presentation of the papers, not merely from the date of the return order. On the stated facts, the applicants acted without lack of bona fides and re-presented the papers immediately after return, so the Section 34 application was treated as within limitation and the time-bar finding was set aside. en-us Mon, 04 Apr 2005 00:00:00 +0530 Thu, 20 Jun 2019 17:09:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281482 Time spent in bona fide prosecution of a Section 34 challenge before a court lacking jurisdiction can be excluded under Section 14 of the Limitation Act when computing limitation. The relevant delay must be assessed from the actual return and re-presentation of the papers, not merely from the date of the return order. On the stated facts, the applicants acted without lack of bona fides and re-presented the papers immediately after return, so the Section 34 application was treated as within limitation and the time-bar finding was set aside. Case-Laws Indian Laws Mon, 04 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281482