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    <title>2022 (6) TMI 176 - DELHI HIGH COURT</title>
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    <description>Where complaints are filed with applications for condonation of delay, the court must first examine whether each complaint is within limitation and, if not, whether sufficient cause exists to condone the delay before taking cognizance. The trial court failed to address limitation properly, treating one complaint as within time and ignoring the delay issue in the other. As that mandatory exercise was not undertaken, the cognizance orders were unsustainable and were set aside with remand for fresh consideration of the delay applications and proceedings in accordance with law.</description>
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    <pubDate>Thu, 02 Jun 2022 00:00:00 +0530</pubDate>
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      <title>2022 (6) TMI 176 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=423335</link>
      <description>Where complaints are filed with applications for condonation of delay, the court must first examine whether each complaint is within limitation and, if not, whether sufficient cause exists to condone the delay before taking cognizance. The trial court failed to address limitation properly, treating one complaint as within time and ignoring the delay issue in the other. As that mandatory exercise was not undertaken, the cognizance orders were unsustainable and were set aside with remand for fresh consideration of the delay applications and proceedings in accordance with law.</description>
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      <pubDate>Thu, 02 Jun 2022 00:00:00 +0530</pubDate>
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