https://www.taxtmi.com/caselaws?id=64184 The appeal dismissal by the Commissioner(A) was deemed invalid as the signature on the Memorandum of Appeal by the agent, Shri Campbell, acting under a valid Power of Attorney, was found to comply with the required rules and provisions. The Tribunal overturned the dismissal, restoring the appeal for fresh consideration on its merits. The objections raised by the assessee concerning exemption under section 11 were remitted for the Commissioner(A) to determine. Consequently, the appeal was considered allowed for statistical purposes. en-us Mon, 29 Sep 1986 00:00:00 +0530 Sat, 05 Feb 2011 12:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64184 The appeal dismissal by the Commissioner(A) was deemed invalid as the signature on the Memorandum of Appeal by the agent, Shri Campbell, acting under a valid Power of Attorney, was found to comply with the required rules and provisions. The Tribunal overturned the dismissal, restoring the appeal for fresh consideration on its merits. The objections raised by the assessee concerning exemption under section 11 were remitted for the Commissioner(A) to determine. Consequently, the appeal was considered allowed for statistical purposes. Case-Laws Income Tax Mon, 29 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64184