Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (12) TMI 134 - PUNJAB AND HARYANA HIGH COURTFor non-compliance with the provisions of section 249(4)(a) the appeal was not entertained by CIT (A). The appellant instead of challenging the order dismissing the appeal or availing of any other remedy against such an order, filed appeal once again pointing out that tax having been subsequently adjusted - Though fresh appeal filed was not maintainable, filing of appeal again was merely an irregularity and the said appeal could be treated as an application for revival of appeal - order of the Tribunal & CIT (A) is set aside - CIT (Appeals) is directed to decide the appeals on the merits
|