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    <description>SC analyzed the interpretation of Section 250(6) of Income Tax Act, 1961. The court held that appellate authorities cannot dismiss appeals solely due to nonappearance. The order must address substantive points raised in the appeal, provide reasoned decisions, and afford a fair hearing. The impugned order was quashed, directing the authority to reconsider the appeal within three months, following statutory mandates.</description>
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      <description>SC analyzed the interpretation of Section 250(6) of Income Tax Act, 1961. The court held that appellate authorities cannot dismiss appeals solely due to nonappearance. The order must address substantive points raised in the appeal, provide reasoned decisions, and afford a fair hearing. The impugned order was quashed, directing the authority to reconsider the appeal within three months, following statutory mandates.</description>
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