https://www.taxtmi.com/caselaws?id=457355 Time spent prosecuting an appeal under a bona fide but mistaken belief that the order was appealable was excludable under section 14 of the Limitation Act, 1963 when the proceeding was pursued before a forum lacking jurisdiction. On that basis, the delay in filing the revision petition under section 264 of the Income-tax Act, 1961 was to be computed after excluding the period spent in the earlier appeal. The revision petition was therefore within limitation and could not be rejected as time-barred; it had to be considered on merits. en-us Mon, 21 Feb 2022 00:00:00 +0530 Tue, 17 Sep 2024 20:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457355 Time spent prosecuting an appeal under a bona fide but mistaken belief that the order was appealable was excludable under section 14 of the Limitation Act, 1963 when the proceeding was pursued before a forum lacking jurisdiction. On that basis, the delay in filing the revision petition under section 264 of the Income-tax Act, 1961 was to be computed after excluding the period spent in the earlier appeal. The revision petition was therefore within limitation and could not be rejected as time-barred; it had to be considered on merits. Case-Laws Income Tax Mon, 21 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457355