Petitioner is entitled to exclusion of time spent in prosecuting the proceeding bona fide in a court without jurisdiction.

KLJ Organic Ltd. Vs CIT Vs (Delhi High Court) 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. This Court is of the view that if the time spent by the Petitioner in prosecuting the appeal under Section 248 of the Act is excluded, then the Revision Petition filed under Section 264 would be within time. FULL TEXT OF THE ORDER OF ITAT DELHI C.M.No.8883/2022 Exemption allowed, subject to all just except...