https://www.taxtmi.com/caselaws?id=10296 The High Court of Delhi allowed the appeals, setting aside the Tribunal's order that dismissed the appeals in limine due to the absence of grounds in the memoranda of appeal. The Court emphasized the need to reject or return appeals for amendment instead of dismissing them outright, directing the Tribunal to dispose of the appeals on their merits. The Commissioner of Income-tax was instructed to file the grounds of appeal within four weeks if not already done. This decision underscored the significance of procedural fairness and ensuring that cases are decided on their substantive merits rather than procedural deficiencies. en-us Tue, 24 Aug 2004 00:00:00 +0530 Mon, 13 Jul 2009 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10296 The High Court of Delhi allowed the appeals, setting aside the Tribunal's order that dismissed the appeals in limine due to the absence of grounds in the memoranda of appeal. The Court emphasized the need to reject or return appeals for amendment instead of dismissing them outright, directing the Tribunal to dispose of the appeals on their merits. The Commissioner of Income-tax was instructed to file the grounds of appeal within four weeks if not already done. This decision underscored the significance of procedural fairness and ensuring that cases are decided on their substantive merits rather than procedural deficiencies. Case-Laws Income Tax Tue, 24 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10296