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relied upon, even at the stage of execution in a collateral proceeding. Moreover, it was held that a defect of jurisdiction, whether pecuniary or territorial

conviction by criminal court, cannot be taken away in a collateral proceeding behind the back of the employer. But the High Court dismissed the miscellaneous

notice of the same and it can be disregarded in collateral proceeding or otherwise. The other type of void act, e.g., may be transaction

only to make it a presumptive piece of evidence in a collateral proceeding: that is to say, in a suit based on title when such

primary proceedings and the proceedings u/s 263 passed equated to collateral proceedings. It has further been held based on various judicial pronouncements ... challenged even in appellate proceedings arising out of a collateral proceeding. In view of the aforesaid legal position we admit the additional grounds for adjudication

Essar Shipping Limited , Mumbai vs Principal Commissioner Of Income Tax - ... on 30 September, 2019 IN

primary proceedings and the proceedings u/s 263 passed equated to collateral proceedings. It has further been held based on various judicial pronouncements ... challenged even in appellate proceedings arising out of a collateral proceeding. In view of the aforesaid legal position we admit the additional grounds for adjudication

challenged and declared as “not valid”, its correctness cannot be considered in collateral proceedings. In M. Meenakshi, it was held as under ... order cannot be declared to be void in a collateral proceeding and that too in the absence of the authorities who were the authors thereof

whose Deed of Adoption is invalid, to institute a suit or other proceeding for having the said invalidity declared. 15. Emphasis of the counsel ... worthless; sipher; useless and ineffectual and may be ignored even in collateral proceeding as if it never were. It was further held that a thing

clearly established that he has not conducted himself with due diligence before proceeding further with the agreement and the suit for specific performance ... stage including at the stage of execution or even in a collateral proceeding. iii. A.Abdul Rashid Khan and others