https://www.taxtmi.com/caselaws?id=277229 After notice of hearing is issued under Section 31(1) of the Income-tax Act, 1922, an order rejecting an appeal on a technical or formal defect is treated as an order under Section 31, not as an order under Section 30(2). Section 30(2) concerns presentation of appeals within limitation, while Section 31(1) governs the hearing stage once the appeal has been fixed for hearing. The practical effect is that a refusal to admit the appeal for want of a notice-of-demand copy, after the hearing notice has been issued, remains appealable to the Appellate Tribunal. en-us Fri, 22 Oct 1954 00:00:00 +0530 Thu, 29 Nov 2018 14:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277229 After notice of hearing is issued under Section 31(1) of the Income-tax Act, 1922, an order rejecting an appeal on a technical or formal defect is treated as an order under Section 31, not as an order under Section 30(2). Section 30(2) concerns presentation of appeals within limitation, while Section 31(1) governs the hearing stage once the appeal has been fixed for hearing. The practical effect is that a refusal to admit the appeal for want of a notice-of-demand copy, after the hearing notice has been issued, remains appealable to the Appellate Tribunal. Case-Laws Income Tax Fri, 22 Oct 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277229