Just a moment...
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the appeal order dismissing the petitioner's appeal as time-barred was sustainable where the ex parte order was stated to have been communicated only later.
Analysis: The petitioner challenged the appellate order on the ground that the appeal authority had treated the appeal as barred by limitation despite the ex parte order having been communicated subsequently. The Court found, prima facie, that the impugned order appeared to run contrary to the law laid down in the cited precedent on computation of limitation from the date of communication.
Conclusion: The ex parte order was set aside and the matter was remitted to the appellate authority to pass fresh orders in accordance with law.