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    <title>1983 (11) TMI 133 - ITAT COCHIN</title>
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    <description>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.</description>
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      <description>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.</description>
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