https://www.taxtmi.com/caselaws?id=14271 A procedural defect in the first appeal, such as an omission or defect in the grounds of appeal, was held not to make the appeal incompetent where the defect did not go to the substance of the matter. The Delhi High Court said the appellate forum should not reject the appeal on that ground alone and should examine it on merits, because such an irregularity is curable. The reference was therefore sent back to the Tribunal for adjudication on merits, without any expression on the underlying tax dispute. en-us Wed, 17 Jan 2001 00:00:00 +0530 Tue, 14 Jul 2009 18:15:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14271 A procedural defect in the first appeal, such as an omission or defect in the grounds of appeal, was held not to make the appeal incompetent where the defect did not go to the substance of the matter. The Delhi High Court said the appellate forum should not reject the appeal on that ground alone and should examine it on merits, because such an irregularity is curable. The reference was therefore sent back to the Tribunal for adjudication on merits, without any expression on the underlying tax dispute. Case-Laws Income Tax Wed, 17 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14271