https://www.taxtmi.com/caselaws?id=10436 The High Court held that procedural defects should not be fatal if they can be rectified, emphasizing that rules should not be enforced hyper-technically. It stated that procedural laws should be construed liberally to allow for curing defects even after they occur. The Court found the appeal signed by the professional representative to be competent, emphasizing substantial compliance with rules. The irregularity was deemed curable, and the matter was remanded for a fresh hearing. Each party was ordered to bear its own costs. en-us Thu, 03 Mar 2005 00:00:00 +0530 Tue, 14 Jun 2011 04:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10436 The High Court held that procedural defects should not be fatal if they can be rectified, emphasizing that rules should not be enforced hyper-technically. It stated that procedural laws should be construed liberally to allow for curing defects even after they occur. The Court found the appeal signed by the professional representative to be competent, emphasizing substantial compliance with rules. The irregularity was deemed curable, and the matter was remanded for a fresh hearing. Each party was ordered to bear its own costs. Case-Laws Income Tax Thu, 03 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10436