https://www.taxtmi.com/caselaws?id=60887 The ITAT allowed the appeals of two assessees, directing the CIT (Appeals) to consider the merits of the appeals. The assessees' failure to file the original demand notice along with the memorandum of appeal was deemed a procedural violation, curable by subsequently submitting the original notice after initially filing a photocopy. Citing precedents emphasizing a liberal approach in such cases, the ITAT held that the assessees' technical default did not warrant rejection of their appeals, as they had substantially complied with the law. The appeals were allowed based on the principle that no proceeding shall be invalid due to any mistake, defect, or omission. en-us Wed, 19 Oct 1994 00:00:00 +0530 Sat, 08 Jan 2011 14:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60887 The ITAT allowed the appeals of two assessees, directing the CIT (Appeals) to consider the merits of the appeals. The assessees' failure to file the original demand notice along with the memorandum of appeal was deemed a procedural violation, curable by subsequently submitting the original notice after initially filing a photocopy. Citing precedents emphasizing a liberal approach in such cases, the ITAT held that the assessees' technical default did not warrant rejection of their appeals, as they had substantially complied with the law. The appeals were allowed based on the principle that no proceeding shall be invalid due to any mistake, defect, or omission. Case-Laws Income Tax Wed, 19 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60887