https://www.taxtmi.com/caselaws?id=459661 The High Court treated the special appellate limitation clause as directory and held that delay beyond ninety days could be condoned on sufficient cause, preserving the appellate remedy in deserving cases. It further held that an order rejecting production warrants was not interlocutory because it finally determined an important procedural right affecting investigation, so an appeal lay. On production warrants, the Court read the phrase "other proceeding" broadly and held that warrants may be sought during investigation even where no trial or enquiry is pending before the Special Court; refusal solely on that ground was unsustainable. en-us Tue, 13 Dec 2022 00:00:00 +0530 Sat, 21 Dec 2024 12:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459661 The High Court treated the special appellate limitation clause as directory and held that delay beyond ninety days could be condoned on sufficient cause, preserving the appellate remedy in deserving cases. It further held that an order rejecting production warrants was not interlocutory because it finally determined an important procedural right affecting investigation, so an appeal lay. On production warrants, the Court read the phrase "other proceeding" broadly and held that warrants may be sought during investigation even where no trial or enquiry is pending before the Special Court; refusal solely on that ground was unsustainable. Case-Laws Indian Laws Tue, 13 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459661