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2004 (8) TMI 47 - HC - Income TaxWhether the Income-tax Appellate Tribunal was justified in dismissing the appeals in limine only because the grounds were not mentioned in the memoranda of appeal in Form No. 36.? - Tribunal, instead of dismissing the appeals in limine ought to have rejected the appeals under rule 12 of the Appellate Tribunal Rules, 1963, or ought to have returned the same for being amended within such time as it may have allowed. - the question is answered in the negative and these appeals are allowed. The impugned order is set aside, the appeals before the Tribunal are restored and the Tribunal is directed to dispose of the appeals on the merits.
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