https://www.taxtmi.com/caselaws?id=470260 First appellate authority must adjudicate substantive grounds on merits where an appeal challenges an adjustment in an intimation. Dismissal solely for delay, after refusing condonation and without deciding the merits, was not sustainable. The matter was restored to the first appellate authority for adjudication of the appeal on merits. en-us Tue, 18 Mar 2025 00:00:00 +0530 Tue, 21 Jul 2026 19:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470260 First appellate authority must adjudicate substantive grounds on merits where an appeal challenges an adjustment in an intimation. Dismissal solely for delay, after refusing condonation and without deciding the merits, was not sustainable. The matter was restored to the first appellate authority for adjudication of the appeal on merits. Case-Laws Income Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470260