Limitation Commences When Award Is Received By Authority Competent To Decide On Challenging It U/S 34 A&C Act: Manipur High Court

The Manipur High Court held that in abitration cases, in case of government entities, the limitation period commences from the date when the award is received by the person who is competent to take decision on whether to challenge the award under section 34 of the Arbitration and Conciliation Act, 1996 (Act) and not merely when the award is emailed or received by the counsel. A bench of Chief Justice Mr. M. Sundar and Mr. Justice A. Guneshwar Sharma held that “In cases of Government,...

Non-Communication Of Reassessment And Demand Notice Within Time: Manipur High Court Quashes Assessment

The Manipur High Court has held that the reassessment made by the Income Tax Officer without communicating the order of reassessment and the demand notice of the reassessment within time cannot be treated as a valid assessment.The bench of Justice Ahanthembimol Singh has observed that the two reassessment notices under Section 148 were served in the months of December 2005 and March 2006. The period of limitation for completing the proceeding of the reassessment will be nine months, starting on...

Courts This Week | Ep 163 | Manipur Violence | Gyanvapi Mosque | Rahul Gandhi & More [Video]

A weekly round-up of the most important legal developments taking place in various courts across India.