In Brief
The Supreme Court considered whether a High Court could dismiss an income tax appeal solely on technical grounds without addressing its merits. The High Court had dismissed the appeal because the Tribunal's decision, on which the lower court had relied, was itself dismissed on technical grounds in another case. The Court held that dismissing appeals on purely procedural bases, even for defects, is improper; the High Court must decide the substantive legal questions. The matter was remanded to the High Court for determination on merits in accordance with law."
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