TMI BlogMaintainability of appeal - The Commissioner (Appeal) was not justified in deciding the matter on merits...Maintainability of appeal - The Commissioner (Appeal) was not justified in deciding the matter on merits after having come to a conclusion that the appeal is to be rejected on the ground of no proof of pre-deposit - Commissioner (Appeal) directed to issue a defect memo to the Petitioner pointing out the procedural defect in the appeal and would give adequate opportunity for rectifying the same - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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