https://www.taxtmi.com/caselaws?id=65120 The appellate authority first entertained the appeals but later invoked rectification powers to dismiss them on maintainability grounds without addressing the assessee's cited case law. The Tribunal held that the relevant precedent, including an applicable High Court decision, had not been considered and that the rectification-based dismissal could not stand. It directed that the maintainability issue be decided afresh after proper consideration of the legal authorities relied upon by the assessee. The dismissal order was set aside and the matter restored for fresh adjudication in accordance with law. en-us Thu, 06 Mar 1980 00:00:00 +0530 Sat, 12 Feb 2011 14:26:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65120 The appellate authority first entertained the appeals but later invoked rectification powers to dismiss them on maintainability grounds without addressing the assessee's cited case law. The Tribunal held that the relevant precedent, including an applicable High Court decision, had not been considered and that the rectification-based dismissal could not stand. It directed that the maintainability issue be decided afresh after proper consideration of the legal authorities relied upon by the assessee. The dismissal order was set aside and the matter restored for fresh adjudication in accordance with law. Case-Laws Income Tax Thu, 06 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65120