https://www.taxtmi.com/caselaws?id=784151 The dominant issue was whether an appeal against penalty under s. 271B could be entertained despite non-compliance with prescribed filing requirements. The Tribunal held that the appellant failed to cure registry-notified defects, including not filing the appeal in the prescribed Form 35 with requisite columns duly filled, and instead submitting a non-prescribed, running-format form. Since the appellant did not rectify defects despite opportunity, the appeal was treated as defective and was dismissed, with liberty to seek revival by moving a miscellaneous application after complying with the registry's requirements. 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 The dominant issue was whether an appeal against penalty under s. 271B could be entertained despite non-compliance with prescribed filing requirements. The Tribunal held that the appellant failed to cure registry-notified defects, including not filing the appeal in the prescribed Form 35 with requisite columns duly filled, and instead submitting a non-prescribed, running-format form. Since the appellant did not rectify defects despite opportunity, the appeal was treated as defective and was dismissed, with liberty to seek revival by moving a miscellaneous application after complying with the registry's requirements. Case-Laws Income Tax Fri, 24 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784151