The Hon’ble Delhi High Court has recently decided a case where the Hon’ble Court was pleased to apply section 14 of the Limitation Act in the Income Tax Proceedings to exclude the time the assessee had spent in pursuing its remedies before a forum without jurisdiction for the calculation of limitation period. The relevant part of the judgements is reproduced herewith for your convenience.

“In the opinion of this Court, Section 14 of the Limitation Act, 1963 is attracted to the facts of the present case and the Petitioner is entitled to exclusion of time spent in prosecuting the proceeding bona fide in a court without jurisdiction.”

[W.P.C 3071/2022]