https://www.taxtmi.com/caselaws?id=292488 An appeal before the first appellate authority could not be dismissed solely because the assessee had not separately challenged a revisional order under section 263, where the appeal itself had not been decided on merits. The proper course was to examine the grounds raised and adjudicate the dispute substantively, even though the assessment had been set aside for de novo consideration. The dismissal was therefore unjustified, and the matter was restored to the first appellate authority for fresh decision on merits. en-us Fri, 16 Oct 2015 00:00:00 +0530 Sat, 26 Dec 2020 10:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292488 An appeal before the first appellate authority could not be dismissed solely because the assessee had not separately challenged a revisional order under section 263, where the appeal itself had not been decided on merits. The proper course was to examine the grounds raised and adjudicate the dispute substantively, even though the assessment had been set aside for de novo consideration. The dismissal was therefore unjustified, and the matter was restored to the first appellate authority for fresh decision on merits. Case-Laws Income Tax Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292488