https://www.taxtmi.com/caselaws?id=754457 The HC set aside the 2nd respondent's order dismissing the petitioner's application for condonation of an 18-day delay in filing an appeal under the Income Tax Act. The Court criticized the dismissal on technical grounds and directed the 2nd respondent to consider the appeal on its merits within three months, halting recovery actions against the petitioner until the appeal's resolution. The writ petition was disposed of with these directives, emphasizing the importance of substantive justice over procedural technicalities. en-us Mon, 03 Jun 2024 00:00:00 +0530 Tue, 25 Jun 2024 08:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754457 The HC set aside the 2nd respondent's order dismissing the petitioner's application for condonation of an 18-day delay in filing an appeal under the Income Tax Act. The Court criticized the dismissal on technical grounds and directed the 2nd respondent to consider the appeal on its merits within three months, halting recovery actions against the petitioner until the appeal's resolution. The writ petition was disposed of with these directives, emphasizing the importance of substantive justice over procedural technicalities. Case-Laws Income Tax Mon, 03 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754457