In Brief
A two-judge bench of the Supreme Court set aside a High Court's dismissal of an income tax appeal. The High Court had dismissed the appeal on the sole ground that the Tribunal's decision was based on a previously dismissed case without addressing the substantive merits. The Court held that an appellate court must decide cases on merits rather than on technical grounds, irrespective of whether similar prior cases were dismissed procedurally. The matter was remanded to the High Court for fresh consideration on the legal merits.
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