https://www.taxtmi.com/caselaws?id=55144 The Tribunal allowed the appeals for statistical purposes, setting aside the CIT(A) orders and restoring the matters to the CIT(A) for a decision on merit. It emphasized substantial justice over technicalities, ruling that defects due to non-compliance with s. 249(4) are curable, and non-availability of funds constitutes a reasonable cause for delay. en-us Fri, 05 Sep 2003 00:00:00 +0530 Mon, 05 Aug 2024 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55144 The Tribunal allowed the appeals for statistical purposes, setting aside the CIT(A) orders and restoring the matters to the CIT(A) for a decision on merit. It emphasized substantial justice over technicalities, ruling that defects due to non-compliance with s. 249(4) are curable, and non-availability of funds constitutes a reasonable cause for delay. Case-Laws Income Tax Fri, 05 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55144