https://www.taxtmi.com/caselaws?id=58989 The ITAT allowed the appeal, emphasizing rectifying defects in appeal memoranda and considering explanations for delays. The judgment highlighted the principle of relation back in correcting defects and stressed the need for diligence in appeal submissions. The ITAT reversed the AAC's decision, restoring the appeal for merit-based disposal. en-us Mon, 19 Mar 1984 00:00:00 +0530 Thu, 23 Dec 2010 14:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58989 The ITAT allowed the appeal, emphasizing rectifying defects in appeal memoranda and considering explanations for delays. The judgment highlighted the principle of relation back in correcting defects and stressed the need for diligence in appeal submissions. The ITAT reversed the AAC's decision, restoring the appeal for merit-based disposal. Case-Laws Income Tax Mon, 19 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58989