https://www.taxtmi.com/caselaws?id=216855 The High Court allowed the Income Tax Appeal, finding that the Tribunal erred in dismissing one of two identical appeals as a duplicate without considering the rectification application. The Court held that the defects in the appeal papers were rectifiable, and the Tribunal should have considered the application for correction. The appeal was allowed in favor of the revenue, remanding the matter to the Tribunal for a decision on the merits after addressing the rectification application. en-us Thu, 06 Sep 2012 00:00:00 +0530 Fri, 21 Sep 2012 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216855 The High Court allowed the Income Tax Appeal, finding that the Tribunal erred in dismissing one of two identical appeals as a duplicate without considering the rectification application. The Court held that the defects in the appeal papers were rectifiable, and the Tribunal should have considered the application for correction. The appeal was allowed in favor of the revenue, remanding the matter to the Tribunal for a decision on the merits after addressing the rectification application. Case-Laws Income Tax Thu, 06 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216855