https://www.taxtmi.com/caselaws?id=219852 The High Court reversed the Tribunal's decision and allowed the appeal to be heard on its merits. The Court emphasized that the delay in filing the appeal was technical and justified, directing the Tribunal to consider the appellant's challenge to the original order, excluding the issue that had achieved finality. en-us Mon, 05 Nov 2012 00:00:00 +0530 Fri, 28 Dec 2012 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219852 The High Court reversed the Tribunal's decision and allowed the appeal to be heard on its merits. The Court emphasized that the delay in filing the appeal was technical and justified, directing the Tribunal to consider the appellant's challenge to the original order, excluding the issue that had achieved finality. Case-Laws Income Tax Mon, 05 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219852