https://www.taxtmi.com/caselaws?id=788782 Section 4 of the Limitation Act applies only where the prescribed limitation period expires on a court holiday; it cannot extend the separate discretionary condonable period under Section 61(2) of the Insolvency and Bankruptcy Code. Appeals must be filed within 30 days of pronouncement, subject only to a further 15 days on sufficient cause. Court vacation does not enlarge that outer condonable limit. Filing after both periods renders the appeal time-barred, and failure to disclose an application for a certified copy does not preserve limitation. en-us Tue, 24 Mar 2026 00:00:00 +0530 Sat, 28 Mar 2026 08:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788782 Section 4 of the Limitation Act applies only where the prescribed limitation period expires on a court holiday; it cannot extend the separate discretionary condonable period under Section 61(2) of the Insolvency and Bankruptcy Code. Appeals must be filed within 30 days of pronouncement, subject only to a further 15 days on sufficient cause. Court vacation does not enlarge that outer condonable limit. Filing after both periods renders the appeal time-barred, and failure to disclose an application for a certified copy does not preserve limitation. Case-Laws IBC Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788782