https://www.taxtmi.com/caselaws?id=159674 Assessment orders issued in an incorrect name were later rectified on the assessee's application, and the appeal period was treated as running from service of the amended orders. The appeals were therefore held to be within time. Even if any delay were assumed, the confusion caused by the description of the assessee and the rectification process constituted sufficient cause for condonation. A mere technical error in naming the assessee could not defeat the right of appeal, and the order rejecting the appeals as time-barred was set aside. en-us Wed, 18 Dec 1996 00:00:00 +0530 Fri, 29 Nov 2013 13:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159674 Assessment orders issued in an incorrect name were later rectified on the assessee's application, and the appeal period was treated as running from service of the amended orders. The appeals were therefore held to be within time. Even if any delay were assumed, the confusion caused by the description of the assessee and the rectification process constituted sufficient cause for condonation. A mere technical error in naming the assessee could not defeat the right of appeal, and the order rejecting the appeals as time-barred was set aside. Case-Laws VAT and Sales Tax Wed, 18 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159674