https://www.taxtmi.com/caselaws?id=65914 An appellate authority cannot return an appeal as not entertainable on a bare statement that the filing is not in order; if defects are relied on, they must be identified and the appellant must be given a reasonable opportunity to rectify them. The communication here failed to specify any defect and refused entertainment outright, which was inconsistent with fairness and natural justice. On that basis, the return of the appeal was held improper and illegal, and the point was decided in favour of the appellants. en-us Mon, 23 Jan 1978 00:00:00 +0530 Sat, 19 Feb 2011 12:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65914 An appellate authority cannot return an appeal as not entertainable on a bare statement that the filing is not in order; if defects are relied on, they must be identified and the appellant must be given a reasonable opportunity to rectify them. The communication here failed to specify any defect and refused entertainment outright, which was inconsistent with fairness and natural justice. On that basis, the return of the appeal was held improper and illegal, and the point was decided in favour of the appellants. Case-Laws Income Tax Mon, 23 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65914