https://www.taxtmi.com/highlights?id=68282 Validity of Appeal filed by AOP having PAN issued as Individual - CIT(A) did not adjudicate the issue on merits in accordance with the provisions of section 250(6) of the Act, rather dismissed the appeal of the assessee, stating that AOP has used Individual PAN Number. We note that defect in form no. 35 is a curable defect. The ld. CIT(A) should have asked the assessee to correct form no.35, and remove the defect. With these facts, we are of the view that appeal of the AOP is maintainable in law. - AT en-us Wed, 15 Feb 2023 10:43:54 +0530 Wed, 15 Feb 2023 10:43:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68282 Validity of Appeal filed by AOP having PAN issued as Individual - CIT(A) did not adjudicate the issue on merits in accordance with the provisions of section 250(6) of the Act, rather dismissed the appeal of the assessee, stating that AOP has used Individual PAN Number. We note that defect in form no. 35 is a curable defect. The ld. CIT(A) should have asked the assessee to correct form no.35, and remove the defect. With these facts, we are of the view that appeal of the AOP is maintainable in law. - AT Highlights Income Tax Wed, 15 Feb 2023 10:43:54 +0530 https://www.taxtmi.com/highlights?id=68282