https://www.taxtmi.com/caselaws?id=64575 The Tribunal held that Greaves Cotton & Co. Ltd. was competent to file an appeal as they had guaranteed tax payments for a non-resident individual. Despite the Commissioner (Appeals) dismissing the appeal in limine due to procedural issues, the Tribunal found the appeal maintainable as it was signed by the company's managing director. Emphasizing the liberal construction of the right to appeal, the Tribunal set aside the Commissioner (Appeals)'s decision and directed a hearing on the merits of the appeal. en-us Fri, 13 Mar 1987 00:00:00 +0530 Tue, 08 Feb 2011 16:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64575 The Tribunal held that Greaves Cotton & Co. Ltd. was competent to file an appeal as they had guaranteed tax payments for a non-resident individual. Despite the Commissioner (Appeals) dismissing the appeal in limine due to procedural issues, the Tribunal found the appeal maintainable as it was signed by the company's managing director. Emphasizing the liberal construction of the right to appeal, the Tribunal set aside the Commissioner (Appeals)'s decision and directed a hearing on the merits of the appeal. Case-Laws Income Tax Fri, 13 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64575