Sunil Ramachandran Nair vs. Circle 23(3)

Parties Involved

Facts Summary

The case involves an appeal filed by Sunil Ramachandran Nair against the decision of Circle 23(3). The appeal was filed without the necessary verification and signing of the prescribed Form No. 36. Despite being notified by the registry, the assessee did not respond to the defect. As a result, the appeal was deemed non-maintainable and rejected. However, the assessee is given the liberty to file a fresh appeal after due verification and signing of Form No. 36.…

Legal Issues

• 1. Non-verification and non-signing of Form No. 36
• 2. Liberty to file fresh appeal

Judgment Outcome

Decided in favour of Assessee.

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