Words and phrases – Proceedings – Includes proceedings at appellate stage – The legal pursuit of a remedy, suit appeal and second appeal are really steps in a series of proceedings all connected by an intrinsic unity and are to be regarded as one legal proceeding.
AIR 1999 SC 999 : (1999) 152 CTR 172 : (1999) 111 ELT 4 : (1999) 236 ITR 691 : (1999) 1 JT 481 : (1999) 1 SCALE 485 :…