https://www.taxtmi.com/caselaws?id=62030 The Tribunal overruled the preliminary objection regarding the locus standi of the appellants, holding that they were competent to file the appeal as affected parties under the broad definition of 'assessee' in the Income-tax Act. Emphasizing the importance of natural justice principles, the Tribunal allowed the appeal to proceed, ensuring that the right to appeal should not be denied on technicalities. The case was directed to be heard on 8-1-2004. en-us Fri, 31 Oct 2003 00:00:00 +0530 Mon, 17 Jan 2011 17:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62030 The Tribunal overruled the preliminary objection regarding the locus standi of the appellants, holding that they were competent to file the appeal as affected parties under the broad definition of 'assessee' in the Income-tax Act. Emphasizing the importance of natural justice principles, the Tribunal allowed the appeal to proceed, ensuring that the right to appeal should not be denied on technicalities. The case was directed to be heard on 8-1-2004. Case-Laws Income Tax Fri, 31 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62030