https://www.taxtmi.com/caselaws?id=58352 The Tribunal held that the irregularity of forms not being personally signed by partners but by a constituted attorney was curable. It emphasized that rectification of defects, including obtaining proper signatures, was permissible under the rules. The Tribunal disagreed with the Commissioner (Appeals) for not allowing rectification and condoned any delay in filing, stating that rectification related back to the original filing date. The Tribunal stressed that procedural rules should not hinder justice and allowed the appeals for statistical purposes, underscoring the significance of rectifying procedural defects for a fair hearing. en-us Tue, 28 Jan 1986 00:00:00 +0530 Sat, 18 Dec 2010 16:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58352 The Tribunal held that the irregularity of forms not being personally signed by partners but by a constituted attorney was curable. It emphasized that rectification of defects, including obtaining proper signatures, was permissible under the rules. The Tribunal disagreed with the Commissioner (Appeals) for not allowing rectification and condoned any delay in filing, stating that rectification related back to the original filing date. The Tribunal stressed that procedural rules should not hinder justice and allowed the appeals for statistical purposes, underscoring the significance of rectifying procedural defects for a fair hearing. Case-Laws Income Tax Tue, 28 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58352