https://www.taxtmi.com/caselaws?id=370784 The Supreme Court addressed the abnormal delay in rectifying defects in an appeal filed before the High Court, ultimately remitting the matter back for consideration on its merits. Despite the dismissal of the appeal for failure to rectify office objections within the stipulated time frame, the Supreme Court intervened, ordering the appellant to pay a cost of Rupees one lakh and condoning the delay. Emphasizing the importance of substantive merits over procedural delays, the Court allowed the appeal, highlighting the need for a balanced approach in addressing delays in legal proceedings to uphold principles of justice and fairness. en-us Fri, 26 Oct 2018 00:00:00 +0530 Fri, 20 Nov 2020 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370784 The Supreme Court addressed the abnormal delay in rectifying defects in an appeal filed before the High Court, ultimately remitting the matter back for consideration on its merits. Despite the dismissal of the appeal for failure to rectify office objections within the stipulated time frame, the Supreme Court intervened, ordering the appellant to pay a cost of Rupees one lakh and condoning the delay. Emphasizing the importance of substantive merits over procedural delays, the Court allowed the appeal, highlighting the need for a balanced approach in addressing delays in legal proceedings to uphold principles of justice and fairness. Case-Laws Income Tax Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370784