CIT Appeals attachments
This query is : Resolved
15 April 2022
Friends my client has received Penalty Order u/s 271(1)(c) for AY 2012-2013. However he has not received Notice of Demand u/s 156. At the time of efiling of Appeal would CIT Appeals disregard the Appeal on grounds of technicality?
15 April 2022
No.
Appeal cannot be dismissed for defect in form without giving opportunity to the appellant.
Appeal cannot be dismissed for defect in form without giving opportunity to the appellant.
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