ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER (1 AND C)
In the result, this Original Petition is allowed by quashing
ITA/73/2018HC Kerala19 Feb 2020
Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL
Section 13(2)Section 13(4)Section 17
23
Section 18(2) of the SARFAESI Act. With this, the Hon'ble
Supreme Court concluded that the delay in filing an appeal
under Section 18(1) of the SARFEASI Act can be condoned
under the provisions of Section 20(3) of the RDDB Act.
Paragraph 4.3 of the said judgment needs to be quoted for our
purpose.
“4.3 Provisions
