https://www.taxtmi.com/caselaws?id=784151 An appeal against penalty under section 271B was dismissed as defective because the assessee failed to cure the registry objections and did not file Form 35 in the prescribed format with the required columns completed. Form 36 was also filed in a running format. The tribunal held that, since the defects were not removed despite the memo, the appeal could not proceed and was dismissed with liberty to seek revival through a miscellaneous application after compliance with the pointed-out defects. en-us Fri, 24 Oct 2025 00:00:00 +0530 Tue, 30 Dec 2025 09:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784151 An appeal against penalty under section 271B was dismissed as defective because the assessee failed to cure the registry objections and did not file Form 35 in the prescribed format with the required columns completed. Form 36 was also filed in a running format. The tribunal held that, since the defects were not removed despite the memo, the appeal could not proceed and was dismissed with liberty to seek revival through a miscellaneous application after compliance with the pointed-out defects. Case-Laws Income Tax Fri, 24 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784151