https://www.taxtmi.com/caselaws?id=463443 Section 14 of the Limitation Act, 1963 permits exclusion of time only where the earlier proceeding was prosecuted with due diligence and good faith before a forum lacking jurisdiction or suffering from a similar defect. Where the prior appeal was filed in a competent forum and dismissed on merits as not maintainable, the statutory conditions for exclusion were not met. The contention that limitation should run only from the upload date of the impugned order was also rejected because the order had been pronounced in open court. On that basis, the delay was not condonable and the appeal could not proceed. en-us Mon, 02 Dec 2024 00:00:00 +0530 Tue, 02 Sep 2025 19:03:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463443 Section 14 of the Limitation Act, 1963 permits exclusion of time only where the earlier proceeding was prosecuted with due diligence and good faith before a forum lacking jurisdiction or suffering from a similar defect. Where the prior appeal was filed in a competent forum and dismissed on merits as not maintainable, the statutory conditions for exclusion were not met. The contention that limitation should run only from the upload date of the impugned order was also rejected because the order had been pronounced in open court. On that basis, the delay was not condonable and the appeal could not proceed. Case-Laws IBC Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463443