https://www.taxtmi.com/caselaws?id=38489 An appeal against a penalty under the Estate Duty Act was treated as competent despite non-payment of duty at filing because the payment defect was later cured by an extension of time before disposal, allowing the appellate authority to entertain the matter under its statutory power to condone the defect. Observations on the merits of the penalty were also upheld because they were made only incidentally, and were necessary to decide maintainability. The Tribunal's order remitting the matter for disposal on merits was therefore sustained, and the references were answered against the revenue. en-us Tue, 18 Jan 1977 00:00:00 +0530 Tue, 06 Apr 2010 16:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38489 An appeal against a penalty under the Estate Duty Act was treated as competent despite non-payment of duty at filing because the payment defect was later cured by an extension of time before disposal, allowing the appellate authority to entertain the matter under its statutory power to condone the defect. Observations on the merits of the penalty were also upheld because they were made only incidentally, and were necessary to decide maintainability. The Tribunal's order remitting the matter for disposal on merits was therefore sustained, and the references were answered against the revenue. Case-Laws Income Tax Tue, 18 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38489