Madras High Court holds that “a statutory appeal cannot be defeated by procedural lapses of the department” — Court sets aside dismissal and restores the assessee’s right to appeal, reinforcing principles of fairness in tax adjudication

Madras High Court holds that “a statutory appeal cannot be defeated by procedural lapses of the department” — Court sets aside dismissal and restores the assessee’s right to appeal, reinforcing principles of fairness in tax adjudication

Court’s decision The Madras High Court set aside the order of the tax authorities that had dismissed the Petitioner’s statutory appeal on the ground of non-compliance and restored the appeal…