https://www.taxtmi.com/caselaws?id=38018 The High Court of Allahabad held that failure to enclose the demand notice with the appeal memo in Form No. 35 did not render the appeal invalid. Citing precedent, the Court ruled in favor of the assessee, emphasizing that the appeal's validity was not affected if filed within the prescribed time frame. The Court found that the Income-tax Act and relevant rules did not mandate enclosing the demand notice. As the demand notice was served on an unauthorized individual, the Court concluded that the appeal was valid. No costs were awarded due to the absence of the assessee, and the counsel's fee was set at Rs. 200. en-us Fri, 05 Aug 1977 00:00:00 +0530 Fri, 02 Apr 2010 15:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38018 The High Court of Allahabad held that failure to enclose the demand notice with the appeal memo in Form No. 35 did not render the appeal invalid. Citing precedent, the Court ruled in favor of the assessee, emphasizing that the appeal's validity was not affected if filed within the prescribed time frame. The Court found that the Income-tax Act and relevant rules did not mandate enclosing the demand notice. As the demand notice was served on an unauthorized individual, the Court concluded that the appeal was valid. No costs were awarded due to the absence of the assessee, and the counsel's fee was set at Rs. 200. Case-Laws Income Tax Fri, 05 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38018