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Income Tax - Highlights / Catch Notes

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Appeal dismissed for non-prosecution by Tribunal - remedy ...

Case Laws     Income Tax

May 13, 2019

Appeal dismissed for non-prosecution by Tribunal - remedy against such order - if the substantial provision contained in the statute mandates the disposal of an appeal on merits, the Rules cannot empower a mere dismissal for non-prosecution - cases of this type do not fall either u/s 254(2) or under the proviso to Rule 24 - the Writ Petition is maintainable

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