https://www.taxtmi.com/caselaws?id=786399 Time bona fide spent before a wrong forum may be excluded in computing limitation on the principle underlying Section 14 of the Limitation Act, so the appeal was treated as within time. Because the appellate order had dealt only with limitation and not the merits, the matter had to be heard afresh by the Commissioner (Appeals) with proper findings on points for determination, decision, and reasons. The delay was therefore condoned, the limitation objection rejected, and the case remanded for de novo consideration. en-us Fri, 10 Oct 2025 00:00:00 +0530 Thu, 12 Feb 2026 09:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786399 Time bona fide spent before a wrong forum may be excluded in computing limitation on the principle underlying Section 14 of the Limitation Act, so the appeal was treated as within time. Because the appellate order had dealt only with limitation and not the merits, the matter had to be heard afresh by the Commissioner (Appeals) with proper findings on points for determination, decision, and reasons. The delay was therefore condoned, the limitation objection rejected, and the case remanded for de novo consideration. Case-Laws Customs Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786399