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
IBC - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Maintainability of appeal filed belatedly - the scheme of ...

Insolvency and Bankruptcy

December 3, 2021

Maintainability of appeal filed belatedly - the scheme of limitation for filing Appeal as delineated by Section 61 does not give any scope to the submission that limitation to file an Appeal under Section 61 shall not begin till free of cost copy under Rule 50 is received by a party. The provisions of the Limitation Act are applicable to the ‘I&B Code’ proceedings which is well settled and is no longer debatable after insertion of Section 238A in ‘I&B Code’. Section 12 of the Limitation Act provides for period which can be excluded in period of limitation. - AT

View Source

 


 

You may also like:

  1. Carry forward of losses - ITR-V filed belated - Though the contention of the assessee in the said proceedings was that ITR-V was submitted by ordinary post well within...

  2. Admissibility of section 9 application - locus of Real Estate Regulatory Authority and Aquacity Consumer and Societies Welfare Society to file Company Appeal u/s 61 of...

  3. Condonation of delay - Time Limitations for filing appeal - proviso to Section 61(2) allows the filing of the appeal even after expiry of 30 days if the...

  4. Deduction u/s 80IC cannot be denied invoking the provisions of section 80AC where the return has been filed belatedly but within permissible time u/s 139(4) - AT

  5. No reason to denial of claim u/s 80IC on the ground of filing the return belatedly - AT

  6. Defect in the appeal - Condonation of delay - The limitation prescribed in filing an appeal under Section 61 of the Code or Section 421 of the Companies Act, 2013 shall...

  7. Miscellaneous application maintainability as filed beyond the limitation period as provided u/s 254(2) - where there is no provision for condonation of delay for filing...

  8. Foreign tax credit claimed u/s 90/90A - although there was delay in filing of such Form 67 beyond the due date of filing of the return wherein as held that FTC cannot be...

  9. Benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - refusal to accept the manual returns filed - The requirement of electronic filing is further...

  10. Filing of Annual Financial statements and Annual Returns under the Companies Act, 2013 - Condonation of Delay Scheme, 2018 - scheme extended upto 30th April, 2018.

 

Quick Updates:Latest Updates