Sec. 250 of the Income-tax Act, 1961 – Appeal – Ext.P-1 order was issued under Sec.271-B of the Act, 1961 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.P-4 appeal was filed after curing the defects, after 7 days of the stipulated time. Later Ext.P-5 stay petition was also filed apprehending recovery proceedings. Ext.P6 is the order issued by the 2nd respondent dismissing the appeal stating that defects are not cured. High Court disposed of the writ petition that with the observations that “the petitioner may file an additional memorandum of grounds in support of Ext.P-4 appeal as well as Ext.P-5 stay application before the 2nd respondent appellate authority, without much delay preferably within a period of 10 days from the date notified for receiving a certified copy of this judgment. In case such additional memorandum of grounds is duly filed by the petitioner as aforestated, then the 2nd respondent appellate authority shall treat those additional grounds as part and continuation of the appeal and stay application already filed – CHIRAYINKEEZHU SERVICE CO-OPERATIVE BANK LTD. Vs. ITO [2020] 271 TAXMAN 072 (KER)