https://www.taxtmi.com/caselaws?id=123842 Leave to appeal was treated as a mandatory precondition where the applicant had to show prejudice before the appeal could be examined on merits. The Tribunal could not reject the appeal without first deciding the prayer for leave to file it. Because that procedural step was omitted, the impugned order could not stand and was set aside. The matter was remitted to the Tribunal for fresh consideration of the leave application on its own merits. en-us Fri, 15 Apr 2005 00:00:00 +0530 Fri, 21 Sep 2012 11:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123842 Leave to appeal was treated as a mandatory precondition where the applicant had to show prejudice before the appeal could be examined on merits. The Tribunal could not reject the appeal without first deciding the prayer for leave to file it. Because that procedural step was omitted, the impugned order could not stand and was set aside. The matter was remitted to the Tribunal for fresh consideration of the leave application on its own merits. Case-Laws Indian Laws Fri, 15 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123842