https://www.taxtmi.com/caselaws?id=66721 The judgment affirmed the competence of appeals before the Appellate Assistant Commissioner of Income Tax, rejecting the department's objection based on pending appeals before the Tribunal. The High Court ruled that statutory appeal rights should not be hindered by procedural formalities, allowing the assessee to appeal against orders under the Income Tax Act concurrently. The decision dismissed the department's appeals, emphasizing the importance of upholding appeal rights despite parallel remedies available to the assessee. en-us Thu, 13 Jan 1977 00:00:00 +0530 Sat, 05 Mar 2011 18:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66721 The judgment affirmed the competence of appeals before the Appellate Assistant Commissioner of Income Tax, rejecting the department's objection based on pending appeals before the Tribunal. The High Court ruled that statutory appeal rights should not be hindered by procedural formalities, allowing the assessee to appeal against orders under the Income Tax Act concurrently. The decision dismissed the department's appeals, emphasizing the importance of upholding appeal rights despite parallel remedies available to the assessee. Case-Laws Income Tax Thu, 13 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66721