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I.T.A. NO.538(IB) OF 1988-89, DECIDED ON 22ND JANUARY, 1991. versus I.T.A. NO.538(IB) OF 1988-89, DECIDED ON 22ND JANUARY, 1991.


12 and 32 Compliance with RR 12 and 32 is a directive of nature and the Tribunal will decide separately about the facts and circumstances of each case, whether it was intentional or inadvertent position to comply with the rules. I will be different An appeal is held to be competent and maintainable, and then the tribunal does not have the authority to reject any appeal by default or illegal prosecution and the tribunal will have to go through the merits of each case and the contents of the record The appeal will have to be decided on a regular basis. No. 17 of 1989 (IB) 90 repealed]

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