Tag: defective appeal

Insurance Appeal to Securities Appellate Tribunal Amendment Rules 2021. Procedure to be followed in defective appeal MINISTRY OF FINANCE(Department of Financial Services) NOTIFICATION New Delhi, the 15th April, 2021 G.S.R. 262(E).—In exercise of the powers conferred by sub-section (1) and clause (lb) of sub-section (2) of section 114, …

Filing Income Tax Form with scanned signature held only procedural defect and curable in nature. ITAT allowed Form 35A filed with DRP. ABACUS Case Law CitationABCAUS 3353 (2020) (08) ITAT Important case law relied upon by the parties:MSM Satellite (Singapore) Pvt.  Ltd.  vs.  JDIT In the instant case, …

Appeal filed without paying tax due on returned income is only defective not void. On payment of taxes even after disposal, the appeal revives – ITAT ABCAUS Case Law Citation: ABCAUS 2658 (2018) (11) ITAT Important Case Laws Cited/relied upon: Bhumiraj Constructions Vs. ACIT M.L. Srinivasa Setty & …