https://www.taxtmi.com/caselaws?id=14930 Income-tax appeals should not be dismissed on curable procedural defects without notice and an opportunity to rectify them. The Tribunal treated the memorandum as defective because no power of attorney was found in favour of the practising chartered accountant and considered the appeal argumentative, but no defect memo was issued and no chance was given to amend the filing. The High Court held that the assessee could not be prejudiced for omissions attributable to its representative where the defect was capable of correction. The Tribunal's order was quashed and the matter remitted for fresh decision in accordance with law. en-us Mon, 07 Feb 2000 00:00:00 +0530 Mon, 27 Jul 2009 11:39:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14930 Income-tax appeals should not be dismissed on curable procedural defects without notice and an opportunity to rectify them. The Tribunal treated the memorandum as defective because no power of attorney was found in favour of the practising chartered accountant and considered the appeal argumentative, but no defect memo was issued and no chance was given to amend the filing. The High Court held that the assessee could not be prejudiced for omissions attributable to its representative where the defect was capable of correction. The Tribunal's order was quashed and the matter remitted for fresh decision in accordance with law. Case-Laws Income Tax Mon, 07 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14930