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Limitation Act

NCLAT Holds IBC S.9 Claim Time-Barred, Rejects Interest Addition to Cross ₹1 Cr Threshold u/s 4 [Read Order]

Sandhra Suresh

In a significant ruling, the National Company Law Appellate Tribunal (NCLAT), Principal Bench, New Delhi, has quashed the admission of an insolvency...

Jammu & Kashmir and Ladakh HC stays Income Tax Order passed beyond statutory period [Read Order]

Entry in Balance Sheet Acknowledges Debt: Supreme Court Allows IL&FS Plea [Read Judgement]

Limitation Act does not apply on Conciliation proceedings: Supreme court allows conciliation u/s...

NCLAT cannot condone Appeal Filing Delay beyond 45 Days: Supreme Court in Tata Steel Case [Read...

Allahabad HC Excludes Time Spent in Bona Fide Litigation Before HC, SC u/s 14 of Limitation, Allows GST Appeal Before AA [Read Order]

In a recent judgment, the Allahabad High Court allowed the petitioner to pursue their statutory appeal before the appellate authority by excluding the time spent in bona fide litigation before the...

Application u/s 9 of IBC Based on Arbitral Award Cannot be Admittted After 3 Yrs from Date of Award: NCLT [Read Order]

The National Company Law Tribunal (NCLT) Mumbai bench has ruled that, in accordance with Article 137 of the Limitation Act, 1963 (Limitation Act) read with Section 238A of the Code, an application...

Appeal Delayed Beyond 15 Days Not Condonable as Per Proviso of Section 61(2) of IBC: NCLAT refuses to Condone 19 Days Delay by Kotak Mahindra [Read Order]

In a recent ruling , the New Delhi bench of the National Company Law Appellate Tribunal (NCLAT) has held that delay in filing an appeal beyond 15 days as per section 61(2) proviso of the Insolvency...

Liquidator can institute proceedings against personal guarantors when appeal was made within Prescribed Limitation Period: NCLT rules in favour of UCO Bank [Read Order]

In a ruling in favour of UCO bank, the National Company Law Tribunal (NCLT) held that the appeal falls within the ambit of the limitation period as prescribed under Section 19 of the Limitation Act,...

Liquidator - institute proceedings - personal guarantors - Prescribed Limitation Period - Limitation Period - NCLT - NCLT rules - UCO Bank - taxscan

Benefit u/s 19 of Limitation Act Applicable on Last Payment Made by Corporate Debtor Within Period of Limitation: NCLAT [Read Order]

In a recent case, the Delhi bench of the National Company Law Appellate Tribunal (NCLAT)has held that the operational creditor was obviously entitled to the benefit of an extension of limitation...

Section 19 of Limitation Act - Limitation Act - Applicable on Last Payment - Corporate Debtor - NCLAT - Benefit Section19 of Limitation Act - taxscan

AO passes Ex Parte Assessment Order without considering ITR Filed in response to S. 148: ITAT directs to pass Order afresh [Read Order]

The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) found that the Assessing Officer ( AO ) had passed an ex parte assessment order without considering the return filed by the assessee in...

Appeal against Refund Rejection order filed within Statutory Period under Limitation Act: Delhi HC directs to consider Appeal on Merits [Read Order]

The Delhi High Court has held that the appeal against the refund rejection order shall be considered on merits on the finding that the same is filed within the statutory period of 3 months based on...