https://www.taxtmi.com/caselaws?id=38855 A refund claim for tax paid under mistake of law was held to fall under the residuary limitation provision, read with section 17 of the Limitation Act, because the right to sue arose only when the mistake was discoverable with reasonable diligence. The court found that the earlier High Court judgment quashing the assessment itself disclosed the legal mistake and gave a complete cause of action, so limitation began then and was not postponed by the pending Supreme Court appeal. The later affirming judgment did not extend time. The suit was therefore barred by limitation and the refund claim failed. en-us Tue, 04 Jan 1977 00:00:00 +0530 Sat, 10 Apr 2010 10:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38855 A refund claim for tax paid under mistake of law was held to fall under the residuary limitation provision, read with section 17 of the Limitation Act, because the right to sue arose only when the mistake was discoverable with reasonable diligence. The court found that the earlier High Court judgment quashing the assessment itself disclosed the legal mistake and gave a complete cause of action, so limitation began then and was not postponed by the pending Supreme Court appeal. The later affirming judgment did not extend time. The suit was therefore barred by limitation and the refund claim failed. Case-Laws Income Tax Tue, 04 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38855