https://www.taxtmi.com/caselaws?id=435665 The Writ Appeal challenged an order mandating electronic filing of an appeal under Rule 45 of the Income Tax Rules. The Single Judge allowed the appeal to proceed despite the procedural lapse of filing a manual appeal, emphasizing the statutory right of appeal. The respondent was granted three weeks to comply with the electronic filing rule, ensuring the appeal's adjudication on merits without being constrained by the limitation period. The judgment balanced the statutory right of appeal with procedural requirements, directing compliance with Rule 45 within a specified timeframe without setting a binding precedent on appeal filing modes. en-us Thu, 15 Dec 2022 00:00:00 +0530 Fri, 24 Mar 2023 09:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435665 The Writ Appeal challenged an order mandating electronic filing of an appeal under Rule 45 of the Income Tax Rules. The Single Judge allowed the appeal to proceed despite the procedural lapse of filing a manual appeal, emphasizing the statutory right of appeal. The respondent was granted three weeks to comply with the electronic filing rule, ensuring the appeal's adjudication on merits without being constrained by the limitation period. The judgment balanced the statutory right of appeal with procedural requirements, directing compliance with Rule 45 within a specified timeframe without setting a binding precedent on appeal filing modes. Case-Laws Income Tax Thu, 15 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435665