https://www.taxtmi.com/caselaws?id=188814 An appellate order rejecting an income-tax appeal as time-barred was treated as an order under Section 31 of the Income-tax Act, 1922 and thus appealable to the Appellate Tribunal. The appellate scheme was read broadly to include decisions on preliminary issues at the hearing stage, including limitation, sufficiency of cause for delay, and procedural compliance. An appeal actually preferred and disposed of by the Appellate Assistant Commissioner remained an appeal even if rejected at the threshold as incompetent or time-barred. The narrower view that Section 31 applied only after condonation of delay was rejected, and the order was held appealable. en-us Wed, 26 Sep 1951 00:00:00 +0530 Sat, 17 Dec 2016 12:19:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188814 An appellate order rejecting an income-tax appeal as time-barred was treated as an order under Section 31 of the Income-tax Act, 1922 and thus appealable to the Appellate Tribunal. The appellate scheme was read broadly to include decisions on preliminary issues at the hearing stage, including limitation, sufficiency of cause for delay, and procedural compliance. An appeal actually preferred and disposed of by the Appellate Assistant Commissioner remained an appeal even if rejected at the threshold as incompetent or time-barred. The narrower view that Section 31 applied only after condonation of delay was rejected, and the order was held appealable. Case-Laws Income Tax Wed, 26 Sep 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188814