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2018 (5) TMI 517 - HC - Income TaxMaintainability of appeal - petition barred by limitation - Held that:- Petitioner's right conferred under the provisions of the Act to file an appeal should not be foreclosed on technicalities. To avoid all technical objections being raised and to secure the interest of revenue, this court is inclined to issue the appropriate directions. 9. In the result, the writ petition is disposed of by directing the petitioner to file a proper appeal petition before the Commissioner of Income Tax(Appeals) in respect of the assessment for the year 2015-16, within a period of ten days from the date of receipt of a copy of this order. The petitioner is also entitled to file a stay petition in the said appeal. On receipt of the appeal petition, the Commissioner of Income Tax(Appeals), Coimbatore is directed to entertain the appeal without rejecting the same on the ground of limitation and hear the appeal
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