https://www.taxtmi.com/caselaws?id=292170 An application under Article 137 of the Limitation Act had to be filed within three years from the date the right to apply accrued, and the tribunal treated 08.08.2015 as the relevant accrual date. Even on the applicant's own case, the alleged acknowledgment under Section 18 was dated 14.03.2016, so the limitation period still expired before the application filed on 15.01.2020. The cited authorities were found consistent with the principle that limitation runs from accrual of the right to apply, including the acknowledgment date where Section 18 applies. The application was therefore barred by limitation and dismissed. en-us Thu, 12 Mar 2020 00:00:00 +0530 Tue, 08 Dec 2020 19:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292170 An application under Article 137 of the Limitation Act had to be filed within three years from the date the right to apply accrued, and the tribunal treated 08.08.2015 as the relevant accrual date. Even on the applicant's own case, the alleged acknowledgment under Section 18 was dated 14.03.2016, so the limitation period still expired before the application filed on 15.01.2020. The cited authorities were found consistent with the principle that limitation runs from accrual of the right to apply, including the acknowledgment date where Section 18 applies. The application was therefore barred by limitation and dismissed. Case-Laws Insolvency and Bankruptcy Thu, 12 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292170