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Mandation of E-filling of appeal to CIT(A) - the statutory right of appeal granted to the petitioner, a substantive right, should not be whittling down by virtue of a procedural infirmity, admittedly, committed by it - direct the petitioner to comply with the provisions of Rule 45 within three(3) weeks and the CIT(A) to take the appeal up for adjudication on merits

Income Tax
8-6-2019

Mandation of E-filling of appeal to CIT(A) - the statutory right of appeal granted to the petitioner, a substantive right, should not be whittling down by virtue of a procedural infirmity, admittedly, committed by it - direct the petitioner to comply with the provisions of Rule 45 within three(3) weeks and the CIT(A) to take the appeal up for adjudication on merits

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