https://www.taxtmi.com/caselaws?id=187686 The Supreme Court upheld the High Court's order, dismissing the appellant's contention that the appeal should have been dismissed as incompetent. The appeal was deemed to have been filed in time, and the High Court was directed to proceed with the hearing on the merits. The judgment emphasizes judicial discretion in procedural matters and the need to prevent litigants from being unfairly penalized for procedural lapses beyond their control. The appeal was dismissed with no order as to costs. en-us Mon, 05 Dec 1960 00:00:00 +0530 Wed, 02 Nov 2016 18:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187686 The Supreme Court upheld the High Court's order, dismissing the appellant's contention that the appeal should have been dismissed as incompetent. The appeal was deemed to have been filed in time, and the High Court was directed to proceed with the hearing on the merits. The judgment emphasizes judicial discretion in procedural matters and the need to prevent litigants from being unfairly penalized for procedural lapses beyond their control. The appeal was dismissed with no order as to costs. Case-Laws Indian Laws Mon, 05 Dec 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187686