Filing and Serving the Notice of Appeal

Section 32 of the Tax Appeals Tribunal Act

“Section 32 of TATA provides for the right of appeal from decisions of the Tribunal to the High Court as follows: A party to proceedings before the Tribunal may, within thirty days after being notified of the decision or within such further period as the High Court may allow, appeal to the High Court, and the party so appealing shall serve a copy of the notice of appeal on the other party. The appellant did not comply with the foregoing provisions of law thus the court order that. This appeal is incompetent. It is struck out with costs to the Respondent.”