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2005 (3) TMI 64 - HC - Income TaxDistinction between the expressions "illegality", "irregularity", "procedural irregularity", and whether it is curable or should prove fatal to the case of the assessee. – held that "irregularity" covers any case, thing that has not been done in the manner laid down by the statute, and thus, this word does not cover a case of "procedural irregularity" only. One of the basic distinctions between the two expressions is the resultant effect of its being curable or incurable. Normally, the "illegality" which goes to the very root of the matter or jurisdiction could hardly fall in the class of those cases, but an "irregularity" which is merely procedural and it has even been substantially complied with, then to bring such a case within the class of cases where irregularity is curable, would be a fair and just interpretation of the relevant rule – Therefore, it is held that the irregularity committed by the assessee was curable and could be rectified on the date of its filing and even subsequent thereto, as the appeal admittedly was filed within the period of limitation.
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