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    <title>2001 (2) TMI 52 - BOMBAY High Court</title>
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    <description>The Court overturned the dismissal of appeals by the Income-tax Tribunal due to lack of verification, emphasizing that procedural rules should not hinder justice. It directed the Tribunal to allow the appellants to rectify the verification issues before further adjudication, citing the importance of following procedural rules to facilitate justice. The Court quashed the Tribunal&#039;s decision, reinstated the appeals, and instructed the Registrar to scrutinize the appeals for conformity with rules and provide an opportunity for rectification.</description>
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      <description>The Court overturned the dismissal of appeals by the Income-tax Tribunal due to lack of verification, emphasizing that procedural rules should not hinder justice. It directed the Tribunal to allow the appellants to rectify the verification issues before further adjudication, citing the importance of following procedural rules to facilitate justice. The Court quashed the Tribunal&#039;s decision, reinstated the appeals, and instructed the Registrar to scrutinize the appeals for conformity with rules and provide an opportunity for rectification.</description>
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