https://www.taxtmi.com/caselaws?id=65948 The Tribunal allowed the appeal, setting aside the first appellate authority's order that dismissed the appeal as not maintainable due to the defunct firm status. The Tribunal emphasized the assessee's right to appeal under section 246 of the Income-tax Act, 1961, and directed the first appellate authority to admit the appeal, considering the status of the assessee as either a registered firm or an Association of Persons during the hearing. The Tribunal highlighted the unjust denial of the right to appeal and the need for procedural fairness in addressing any irregularities in the appeal process. en-us Wed, 29 Jun 1983 00:00:00 +0530 Sat, 19 Feb 2011 14:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65948 The Tribunal allowed the appeal, setting aside the first appellate authority's order that dismissed the appeal as not maintainable due to the defunct firm status. The Tribunal emphasized the assessee's right to appeal under section 246 of the Income-tax Act, 1961, and directed the first appellate authority to admit the appeal, considering the status of the assessee as either a registered firm or an Association of Persons during the hearing. The Tribunal highlighted the unjust denial of the right to appeal and the need for procedural fairness in addressing any irregularities in the appeal process. Case-Laws Income Tax Wed, 29 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65948