Tag: Time-Barred

Supreme Court’s Landmark Order: Sexual Harassment Judgement to be Part of Accused’s Permanent Record
Supreme Court

Supreme Court’s Landmark Order: Sexual Harassment Judgement to be Part of Accused’s Permanent Record

This Supreme Court ruling clarifies that under the POSH Act, a complaint must be filed within three months (extendable to six) of the last incident of sexual harassment. Subsequent administrative actions, unless directly linked to the original misconduct as a "continuing wrong," do not extend this limitation period. The Court distinguished between a "continuing wrong" and a "recurring wrong," holding that independent administrative decisions do not constitute a fresh act of sexual harassment. Facts Of The Case: The case involves Dr. Nirmal Kanti Chakrabarti, the Vice-Chancellor of NUJS, Kolkata, and Ms. Vaneeta Patnaik, a faculty member. The appellant, Ms. Patnaik, lodged a formal complaint of sexual harassment against the Vice-Chancellor with the Local Complaint Committee (LCC) on Decem...
Delayed Counter-Claim for Specific Performance Dismissed by Supreme Court
Supreme Court

Delayed Counter-Claim for Specific Performance Dismissed by Supreme Court

This Supreme Court judgment clarifies that a counter-claim under Order VIII Rule 6A of the CPC must be filed against the plaintiff, not solely against a co-defendant. Furthermore, while no specific time limit is prescribed, a counter-claim cannot be permitted after the framing of issues in the suit, as it defeats the purpose of speedy justice and procedural efficiency. Facts Of The Case: The appellant, Rajul Manoj Shah, filed a suit in 2012 concerning a bungalow she jointly owned with her sister-in-law (defendant no.1). She sought a declaration that her sister-in-law had no right to transfer the property and to nullify an Agreement to Sell dated 21.10.2011 executed in favor of respondent no.1, Kiranbhai Patel (defendant no.2). After the sister-in-law passed away in ...
Key Income Tax Ruling: Supreme Court Divided on Limitation Period Under Sections 144C & 153
Supreme Court

Key Income Tax Ruling: Supreme Court Divided on Limitation Period Under Sections 144C & 153

The Supreme Court delivered a split verdict on the interplay between Sections 144C and 153 of the Income Tax Act, 1961. The key legal question was whether the detailed procedure and timelines under Section 144C for eligible assessees operate within or in addition to the limitation period prescribed under Sections 153 for passing assessment orders. The divergence of opinion led to the matter being referred to a larger bench for final determination. Facts Of The Case: The case involved several foreign companies, including Shelf Drilling Ron Tappmeyer Ltd., engaged in oil exploration in India. For Assessment Years 2014-15 and 2018-19, the companies filed returns declaring losses. Their cases were selected for scrutiny, and the Assessing Officers passed draft assessment orders ...
Supreme Court: Company Balance Sheets Can Reset Limitation Clock for Creditors Under IBC
Supreme Court

Supreme Court: Company Balance Sheets Can Reset Limitation Clock for Creditors Under IBC

The Supreme Court held that entries in a company’s balance sheet, when read in the context of surrounding circumstances and previous financial statements, can constitute a valid acknowledgment of debt under Section 18 of the Limitation Act, 1963, thereby extending the limitation period for filing an application under Section 7 of the IBC. The Court clarified that the exclusion period under its COVID-19 limitation order applied from 15.03.2020 to 28.02.2022, making the application timely. Facts Of The Case: The appellant, IL & FS Financial Services Ltd., extended a term loan of ₹30 crores to the respondent, Adhunik Meghalaya Steels Pvt. Ltd., on 27.02.2015, secured by a pledge of shares. The respondent's account was declared a Non-Performing Asset (NPA) on 01.03.2018. The appellant fi...