https://www.taxtmi.com/caselaws?id=80808 An appeal initially presented within the prescribed limitation period, though defective, was treated as filed on the date of first presentation because the defect memo and later rectification did not alter the original filing date. The later corrected submission was therefore not the operative date for limitation. On that basis, rejection of the appeal as time barred was unjustified, and the time-bar finding was set aside with the matter remanded for decision on merits. en-us Fri, 13 Jul 1990 00:00:00 +0530 Mon, 20 Jun 2011 15:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80808 An appeal initially presented within the prescribed limitation period, though defective, was treated as filed on the date of first presentation because the defect memo and later rectification did not alter the original filing date. The later corrected submission was therefore not the operative date for limitation. On that basis, rejection of the appeal as time barred was unjustified, and the time-bar finding was set aside with the matter remanded for decision on merits. Case-Laws Customs Fri, 13 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80808