https://www.taxtmi.com/caselaws?id=65829 The Tribunal emphasized the importance of the right of appeal and the need to consider grounds challenging the assessment order despite the dismissal of the appeal as time-barred. It clarified that appeals filed beyond the specified time period should be admitted and considered on merit to ensure substantive justice. The Tribunal directed the case to be heard for the disposal on the merits, emphasizing the obligation to uphold substantive justice and the liberal interpretation of appeal rights. en-us Fri, 28 Apr 1989 00:00:00 +0530 Fri, 18 Feb 2011 18:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65829 The Tribunal emphasized the importance of the right of appeal and the need to consider grounds challenging the assessment order despite the dismissal of the appeal as time-barred. It clarified that appeals filed beyond the specified time period should be admitted and considered on merit to ensure substantive justice. The Tribunal directed the case to be heard for the disposal on the merits, emphasizing the obligation to uphold substantive justice and the liberal interpretation of appeal rights. Case-Laws Income Tax Fri, 28 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65829