Pre-deposit Done after Condonable Delay: Punjab and Haryana HC directs Hearing of Appeal, Calculates Limitation Period based on General Clauses Act
“Once the appeal has been submitted on 30.09.2023 in the order passed on 30.05.2023, if calculated mathematically it would be less than four months”, the bench observed
By Manu Sharma - On April 20, 2024 4:00 pm - 2 mins read
The case revolves around an assessment order dated 30.05.2023, filed on 30.09.2023, falling under the statutory limitation of four months. This period includes a provision for condonation of one month if reasonable grounds are stated in the condonation application. The petitioner’s counsel Rahul Bansal, Advocate and Kashish Kumar Gupta, Advocate argued that despite mentioning reasonable…
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