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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Power of Tribunal to dismiss the Appeals for want of prosecution ...

Case Laws     Income Tax

April 10, 2019

Power of Tribunal to dismiss the Appeals for want of prosecution - Even if the assessee could not appear, the Tribunal should decided the appeal on merits, ex parte, after hearing the Revenue Side - dismissal of the appeal for want of prosecution is not only illegal but also entails further litigation - Tribunals should not shirk their responsibility to decide the cases on merits

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