Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2015 (9) TMI 728

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n as was filed by person not competent to prefer petition – Held that:- compendious personality like firm will be treated as entity for limited purpose for juridical identity and representation of such entity through competent person identifiable or verifiable as per law – It is astonishing that, Tribunal dismissed restoration application for such simple reason that, same has been filed by partner .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... delay condonation petition. By Ext.P7, the 2nd respondent dismissed the restoration petition for default. The petitioner has filed this writ petition challenging Ext.P7 order. 2. The petitioner's case is that, they have not received the notice of posting of the case before the Tribunal and that, for the said reason, they could not appear on that date. 3. One of the reasons stated in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sed. Further, the firm is the appellant before the Tribunal. 5. In law, a compendious personality like a firm will be treated as entity for limited purpose for the juridical identity and representation of such entity through the competent person identifiable or verifiable as per the law. It is astonishing that, the Tribunal dismissed the restoration application for such a simple reason that, th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates