Dismissing Appeal on Technical Grounds is per se illegal & improper: HC

Chirayinkeezhu Service Co-Operative Bank Ltd. Vs ITO (Kerala High Court) The case projected in this Writ Petition (Civil) are as follows: The petitioner is a primary agricultural credit society registered as per the provisions of the KCS Act. Ext.P-1 order was issued under Sec.271 B for the assessment year 2015-16 against the petitioner. Aggrieved by the said order, the petitioner filed appeal and stay petition before the 2nd respondent. While awaiting orders on stay petition, it was informed vide Ext.P-2 communication that appeals are defective and defects have to be cured within 15 days. Ext...