https://www.taxtmi.com/caselaws?id=63435 The Tribunal dismissed the appeal as time-barred due to the failure of the assessee to show sufficient cause for the delay in filing. Additionally, the Tribunal upheld the jurisdiction of the CIT(A) to set aside the assessment and direct a fresh assessment, finding that the CIT(A) acted within its powers and in the interest of justice. The Revenue's cross-objection was partly allowed. en-us Thu, 04 Jul 1991 00:00:00 +0530 Mon, 31 Jan 2011 10:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63435 The Tribunal dismissed the appeal as time-barred due to the failure of the assessee to show sufficient cause for the delay in filing. Additionally, the Tribunal upheld the jurisdiction of the CIT(A) to set aside the assessment and direct a fresh assessment, finding that the CIT(A) acted within its powers and in the interest of justice. The Revenue's cross-objection was partly allowed. Case-Laws Income Tax Thu, 04 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63435