https://www.taxtmi.com/caselaws?id=769856 Tribunal ruled that CIT(A) incorrectly dismissed the tax appeal under section 249(4)(b) of Income Tax Act. The appeal was improperly rejected despite the assessee filing a return and paying applicable taxes. The Tribunal set aside the order, remitting the matter for fresh adjudication on merits, emphasizing that procedural provisions should not defeat substantive rights when statutory appeal conditions are fulfilled. en-us Wed, 30 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769856 Tribunal ruled that CIT(A) incorrectly dismissed the tax appeal under section 249(4)(b) of Income Tax Act. The appeal was improperly rejected despite the assessee filing a return and paying applicable taxes. The Tribunal set aside the order, remitting the matter for fresh adjudication on merits, emphasizing that procedural provisions should not defeat substantive rights when statutory appeal conditions are fulfilled. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769856