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<h1>Revenue's Appeal Dismissed for Late Filing in 1986-87 Assessment</h1> <h3>INCOME TAX OFFICER. Versus KAILASH CH. AGARWALLA.</h3> INCOME TAX OFFICER. Versus KAILASH CH. AGARWALLA. - TTJ 060, 629, The appeal by the Revenue for the assessment year 1986-87 was filed 93 days late due to non-receipt of a certified copy of the appellate order. The Tribunal declined to condone the delay, citing rules and a previous case. The appeal was dismissed in limine.