TMI Blog2009 (7) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... hat they were required to rectify the mistake of not affixing sufficient court fee stamp - After the court fee stamp was affixed, the papers were once again filed by the assessee before the lower appellate authority - Since the Commissioner (Appeals) has wrongly held that the appeal is barred by limitation, I set aside the impugned order and remand the matter - ST/253/2009 - 856/2009 - Dated:- 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled within the statutory period of limitation and that there was no delay in preferring the same. After the court fee stamp was affixed, the papers were once again filed by the assessee before the lower appellate authority on 11-6-2008. Since the Commissioner (Appeals) has wrongly held that the appeal is barred by limitation, I set aside the impugned order and remand the matter for a fresh decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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