Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2018 (5) TMI 1249

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ial presentation of the appeal under Rule 22 on 02.04.2018 and the subsequent presentation after curing the defects on 11.04.2018 are well within the period of limitation of 45 days, even if the limitation is computed on the basis of the allegation in para-2 of the Appeal memorandum or on the basis of the date of issue of the free certified copy of the impugned order. Therefore, exercising the pow .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g the appeal after curing the defects. 3. The points that arise for consideration are: - i) Is the time given for complying the direction to cure the defects liable to be extended under sub-rule (3) to rule 26 of the Rules? ii) Reliefs. 4. Point No. (i): - None for the Applicants. The aforesaid Appeal is against the order dated 16.02.2018 in C.P. No.16/126/ND/2017 of the Hon ble .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ects and hence, the matter has been put up before me under sub-rule (2) to rule 26 for appropriate orders. 6. In para-2 of the appeal memorandum, it is alleged that the certified copy of the impugned order was received on 15.03.2018. However, the certified free copy of the impugned order produced is seen issued on 05.04.2018. Therefore, the office computed the period of limitation from 06.04.20 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates