Covid-19 Extends Limitation Period for Rectification Applications u/s 161, High Court Confirms Independent Consideration.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rectification application - Period of limitation u/s 161 - Extended period of limitation due to Covid in view of decision of Supreme Court - In view of the saving of the limitation, since the application for rectification has been filed by the petitioner, the same shall be independently considered notwithstanding anything contained in any other provisions of the Act. - HC....