https://www.taxtmi.com/caselaws?id=277224 An order rejecting an income-tax appeal in limine for non-compliance with the prescribed form and non-attachment of the demand notice was treated as a disposal of the appeal under the appellate provision. The statutory scheme was read to include not only decisions on the merits but also determinations on the preliminary question whether an appeal lies. Where the assessee claimed that no demand notice had been served, insistence on attaching that notice would compel compliance with an impossibility; the proper course was to verify that factual assertion and, if accepted, admit the appeal for decision on merits. The threshold rejection without such enquiry was characterised as capricious and not judicial. en-us Wed, 22 Sep 1943 00:00:00 +0630 Thu, 29 Nov 2018 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277224 An order rejecting an income-tax appeal in limine for non-compliance with the prescribed form and non-attachment of the demand notice was treated as a disposal of the appeal under the appellate provision. The statutory scheme was read to include not only decisions on the merits but also determinations on the preliminary question whether an appeal lies. Where the assessee claimed that no demand notice had been served, insistence on attaching that notice would compel compliance with an impossibility; the proper course was to verify that factual assertion and, if accepted, admit the appeal for decision on merits. The threshold rejection without such enquiry was characterised as capricious and not judicial. Case-Laws Income Tax Wed, 22 Sep 1943 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=277224