https://www.taxtmi.com/highlights?id=45347 Mandation of e-filling of appeal - procedures are meant to advance justice and not to stifle the same. The new system of e-filing of appeals before learned CIT(A) were introduced by Revenue only wef 01.03.2016 and the assessee filed his appeal before learned CIT(A) on 12.04.2016 manually but the said appeal was filed within time limit prescribed u/s 249(2) of the 1961 Act. - Appeal restored before CIT(A) en-us Fri, 22 Mar 2019 12:13:56 +0530 Fri, 22 Mar 2019 12:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45347 Mandation of e-filling of appeal - procedures are meant to advance justice and not to stifle the same. The new system of e-filing of appeals before learned CIT(A) were introduced by Revenue only wef 01.03.2016 and the assessee filed his appeal before learned CIT(A) on 12.04.2016 manually but the said appeal was filed within time limit prescribed u/s 249(2) of the 1961 Act. - Appeal restored before CIT(A) Highlights Income Tax Fri, 22 Mar 2019 12:13:56 +0530 https://www.taxtmi.com/highlights?id=45347