https://www.taxtmi.com/caselaws?id=347984 Section 250 appellate procedure requires actual notice of hearing and a real opportunity to participate; where service of notice is not proved, an ex parte disposal cannot stand and must be set aside for fresh hearing. On that footing, a declaration under the Direct Tax Dispute Resolution Scheme, 2016 cannot be rejected merely because the related appeal was treated as dismissed; once the appellate order falls and the appeal is revived, the declaration must be reconsidered on the basis that the appeal was pending on the declaration date, subject to other eligibility conditions. en-us Tue, 05 Sep 2017 00:00:00 +0530 Wed, 13 Sep 2017 21:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347984 Section 250 appellate procedure requires actual notice of hearing and a real opportunity to participate; where service of notice is not proved, an ex parte disposal cannot stand and must be set aside for fresh hearing. On that footing, a declaration under the Direct Tax Dispute Resolution Scheme, 2016 cannot be rejected merely because the related appeal was treated as dismissed; once the appellate order falls and the appeal is revived, the declaration must be reconsidered on the basis that the appeal was pending on the declaration date, subject to other eligibility conditions. Case-Laws Income Tax Tue, 05 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347984