https://www.taxtmi.com/caselaws?id=71470 Appeals filed through a general power of attorney were treated as not invalid merely because of a defect in the stamp paper or authorisation, since the Tribunal viewed the issue as one of substance rather than form. It applied the principle that omissions to sign and verification defects are generally curable and should not defeat substantial justice. Fresh appeals signed by the assessee on the same day as the defect was noticed were treated as rectification that related back to the original filing, preserving limitation. The Tribunal also relied on the anti-defect provision of the Wealth-tax Act to hold that the appeals, in substance and effect, met the statutory intent. en-us Thu, 03 Dec 1992 00:00:00 +0530 Mon, 25 Apr 2011 10:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71470 Appeals filed through a general power of attorney were treated as not invalid merely because of a defect in the stamp paper or authorisation, since the Tribunal viewed the issue as one of substance rather than form. It applied the principle that omissions to sign and verification defects are generally curable and should not defeat substantial justice. Fresh appeals signed by the assessee on the same day as the defect was noticed were treated as rectification that related back to the original filing, preserving limitation. The Tribunal also relied on the anti-defect provision of the Wealth-tax Act to hold that the appeals, in substance and effect, met the statutory intent. Case-Laws Wealth-tax Thu, 03 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71470