https://www.taxtmi.com/caselaws?id=773212 Delay in filing the first appeal was condoned where the appeal had been dismissed in limine and the assessee showed that quarterly TDS returns, challans and party-wise statements had not been properly appreciated. Applying the interest of substantial justice, the matter was remitted for fresh verification so the supporting records could be produced and examined in consequential proceedings. The operative effect was a fresh adjudication after document-based verification rather than rejection on limitation grounds. en-us Tue, 17 Jun 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773212 Delay in filing the first appeal was condoned where the appeal had been dismissed in limine and the assessee showed that quarterly TDS returns, challans and party-wise statements had not been properly appreciated. Applying the interest of substantial justice, the matter was remitted for fresh verification so the supporting records could be produced and examined in consequential proceedings. The operative effect was a fresh adjudication after document-based verification rather than rejection on limitation grounds. Case-Laws Income Tax Tue, 17 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773212