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of <h1>High Court quashes Tribunal's order, directs fresh proceedings</h1> <h3>Prayag Udyog (P.) Ltd. Versus Income-Tax Appellate Tribunal And Another</h3> Prayag Udyog (P.) Ltd. Versus Income-Tax Appellate Tribunal And Another - [2000] 245 ITR 288, 164 CTR 74, 118 TAXMANN 68 The petitioner challenged an order by the Income-tax Appellate Tribunal, which dismissed appeals due to defective memorandum of appeals. The High Court ruled in favor of the petitioner, stating that the appeals should not have been dismissed for default. The Tribunal's order was quashed, and the Tribunal was directed to proceed afresh in the matter.
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