https://www.taxtmi.com/caselaws?id=7522 A defective appeal returned for amendment without any fixed time for re-presentation should not be dismissed as time-barred where the record shows sufficient cause and no negligence. The note explains that an appeal filed in revised form containing the particulars required under the earlier form was unjustifiably returned, and that prompt correction of the defect supported condonation of delay in the second appeal. On these facts, dismissal as barred by time was unsustainable, and the appeals ought to have been taken on file and decided according to law. en-us Tue, 20 Aug 1968 00:00:00 +0530 Sat, 21 Feb 2009 19:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7522 A defective appeal returned for amendment without any fixed time for re-presentation should not be dismissed as time-barred where the record shows sufficient cause and no negligence. The note explains that an appeal filed in revised form containing the particulars required under the earlier form was unjustifiably returned, and that prompt correction of the defect supported condonation of delay in the second appeal. On these facts, dismissal as barred by time was unsustainable, and the appeals ought to have been taken on file and decided according to law. Case-Laws Income Tax Tue, 20 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7522