Annual Returns/Audited Balance Sheets, OTS proposals, proposals to restructure loans, by whatever names called, cannot be simply ignored as debarred from consideration and in every given matter, it would be a question of applying the facts to the law and vice versa, to see whether or not the specific contents, spell out an acknowledgement under the Limitation Act – Sandeep Jindal Vs. State Bank of India – NCLAT New Delhi

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