Appeal Filed Timely Despite Missing Receipt Date in Form 35; Technicality Shouldn't Lead to Dismissal.

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....Defect in appeal - The very object of mentioning the date of receipt of the assessment order is to compute the period of limitation. In this case, admittedly, the appeal is filed within the period of limitation. Therefore, there is no justification for dismissing the appeal on technicality on the ground that the date of receipt of the assessment order was not mentioned in Form 35. - AT....