Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 1772 - AT - Income TaxDefective appeal - Dy. Commissioner of Income Tax, Circle 8(1), New Delhi while filing the appeal before the Tribunal has not signed the grounds of appeal, which is contrary to the provisions of section 253(2) - HELD THAT:- We are of the view that the Appeal is defective and is not maintainable in the eyes of law, hence, we dismiss the present appeal filed by the Revenue, being 'Defective'. But in the interest of justice, we are giving the liberty to the Revenue to file the Application for recall of this order, as per Rules, after rectifying the defect. Decided against revenue.
|