Lakshmanan v. the Commissioner
Case brief
What is this about?
Writ petition challenging refusal to number a delayed appeal under Section 69(1) of the HR & CE Act. Following Supreme Court precedent that Section 29(2) of the Limitation Act does not apply to statutory appeals, and Article 226 should not bypass limitation, the writ petition was dismissed with clarifications.
What did the court decide?
Writ petition dismissed with clarifications regarding suo motu revision under Section 69(2); no costs.