Right of appeal is a substantive right created by statute which cannot be retrospective. Appeal has to be filed within limitation prescribed
April 6, 2016
High Courts, Income Tax, Judgments
In a recent judgment, Allahabad High Court has held that right of appeal is a matter of procedure which gets converted into a substantive right as a creature of statute which cannot create a retrospective right. The appeal has to be filed within the limitation prescribed. Case Details: ITA …