https://www.taxtmi.com/caselaws?id=277222 The High Court held that the order of the Appellate Assistant Commissioner dismissing the appeal on grounds of incompetence is appealable under Section 31 of the Income-tax Act. The Court emphasized that once an appeal is presented, it must be decided under Section 31. The Court did not definitively address the validity of the order passed before the tax payment deadline but directed the Appellate Tribunal to consider it. Both judges, Ray, CJ, and Panigrahi, J, concurred with the decision. en-us Tue, 28 Mar 1950 00:00:00 +0530 Thu, 29 Nov 2018 13:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277222 The High Court held that the order of the Appellate Assistant Commissioner dismissing the appeal on grounds of incompetence is appealable under Section 31 of the Income-tax Act. The Court emphasized that once an appeal is presented, it must be decided under Section 31. The Court did not definitively address the validity of the order passed before the tax payment deadline but directed the Appellate Tribunal to consider it. Both judges, Ray, CJ, and Panigrahi, J, concurred with the decision. Case-Laws Income Tax Tue, 28 Mar 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277222