Assessee's Appeals Restored: Filed Out of Time, Treated as Timely Under General Clauses Act The appeals by the assessee for asst. yrs. 1970-71 to 1974-75 were dismissed as filed out of time. The appeals were treated as filed in time under s. 11 ...
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Assessee's Appeals Restored: Filed Out of Time, Treated as Timely Under General Clauses Act
The appeals by the assessee for asst. yrs. 1970-71 to 1974-75 were dismissed as filed out of time. The appeals were treated as filed in time under s. 11 of the General Clauses Act. The orders of the AAC were set aside, and the appeals were restored for disposal according to law, treated as allowed for statistical purposes.
The appeals by the assessee for asst. yrs. 1970-71 to 1974-75 were dismissed by the AAC as filed out of time without condonation of delay. The assessee received assessment orders on 15th March, 1979, and filed appeals on 16th April, 1979, which was the earliest working day. The appeals were treated as filed in time under s. 11 of the General Clauses Act. The orders of the AAC were set aside, and the appeals were restored for disposal according to law, treated as allowed for statistical purposes.
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