https://www.taxtmi.com/caselaws?id=73718 Once an appeal is lodged before the appellate forum, questions of maintainability, limitation and admission on merits lie with that forum alone. The authority whose order is under challenge cannot unilaterally declare the appeal incompetent or treat its own order as final, and reliance on a view taken in another matter does not confer that power. The Deputy Director therefore lacked authority to reject the appeal as not maintainable, and the impugned communication was liable to be set aside. en-us Tue, 15 Jul 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73718 Once an appeal is lodged before the appellate forum, questions of maintainability, limitation and admission on merits lie with that forum alone. The authority whose order is under challenge cannot unilaterally declare the appeal incompetent or treat its own order as final, and reliance on a view taken in another matter does not confer that power. The Deputy Director therefore lacked authority to reject the appeal as not maintainable, and the impugned communication was liable to be set aside. Case-Laws FEMA Tue, 15 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73718