https://www.taxtmi.com/caselaws?id=101361 After the appellant company amalgamated with another entity, the Tribunal found that no timely and proper impleading or substitution application with supporting documents had been filed, despite awareness of the proceedings by the transferee company. Because the appeal could not validly continue in the name of the amalgamated company after such delay, the Tribunal held that the appeals had abated and rejected them. Liberty was left to seek restoration in accordance with law. en-us Thu, 24 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 15:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101361 After the appellant company amalgamated with another entity, the Tribunal found that no timely and proper impleading or substitution application with supporting documents had been filed, despite awareness of the proceedings by the transferee company. Because the appeal could not validly continue in the name of the amalgamated company after such delay, the Tribunal held that the appeals had abated and rejected them. Liberty was left to seek restoration in accordance with law. Case-Laws Customs Thu, 24 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101361