https://www.taxtmi.com/caselaws?id=57014 An appellate authority cannot treat a ground of appeal as non-existent or sham merely because it appears weak; if the ground is raised and is capable of supporting a connected challenge, maintainability cannot be denied on that basis. Where the authority has in fact adjudicated the objection, the ground must be regarded as having been taken, and the matter should be decided on merits rather than rejected at the threshold. The conclusion set aside the finding that the appeal was not entertainable in relation to interest under section 217 and remanded the matter for fresh disposal in accordance with law. en-us Fri, 03 Oct 1986 00:00:00 +0530 Tue, 07 Dec 2010 18:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57014 An appellate authority cannot treat a ground of appeal as non-existent or sham merely because it appears weak; if the ground is raised and is capable of supporting a connected challenge, maintainability cannot be denied on that basis. Where the authority has in fact adjudicated the objection, the ground must be regarded as having been taken, and the matter should be decided on merits rather than rejected at the threshold. The conclusion set aside the finding that the appeal was not entertainable in relation to interest under section 217 and remanded the matter for fresh disposal in accordance with law. Case-Laws Income Tax Fri, 03 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57014