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Orissa High Court’s Ruling on E-Appeal Filing and Delay Condonation in Income Tax Matters: Allows Taxpayer to Refile Appeal Electronically After Manual Filing Dismissal, Stays Attachment Order, and Emphasizes Fair Adjudication Over Procedural Technicalities
Court’s Decision The Orissa High Court ruled that the petitioner should be allowed to file an electronic appeal (e-appeal) even after the original manual appeal was dismissed as invalid. The…
