Case Law Analysis
|Income Tax Appellate Tribunal
Section 250 ITA | Procedural Defects Must Not Bar Appeal If Assessee Acts in Good Faith : ITAT Mumbai
ITAT Mumbai ruled that dismissing an income tax appeal for incomplete Form 35 without allowing the assessee an opportunity to cure the defect violates principles of natural justice. The Tribunal emphasized that substantive justice should prevail over procedural technicalities when the assessee demonstrates good faith, setting a precedent for faceless appeals under the Income Tax Act.