https://www.taxtmi.com/caselaws?id=67109 The Tribunal upheld the Income Tax Officer's decision regarding the timeliness of the application under section 146 of the Income Tax Act, ruling that the applications made by the assessee were indeed out of time. The Tribunal's judgment focused on interpreting the term "month" in the context of the Act, validating ex-parte assessment orders, and emphasizing the authorities' duty to apply the provisions of the Act fairly. Despite sympathizing with the challenges faced by the assessee, the Tribunal ruled in favor of the Revenue, highlighting the importance of compliance with statutory requirements and timely submissions. en-us Fri, 15 Jan 1988 00:00:00 +0530 Wed, 09 Mar 2011 11:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67109 The Tribunal upheld the Income Tax Officer's decision regarding the timeliness of the application under section 146 of the Income Tax Act, ruling that the applications made by the assessee were indeed out of time. The Tribunal's judgment focused on interpreting the term "month" in the context of the Act, validating ex-parte assessment orders, and emphasizing the authorities' duty to apply the provisions of the Act fairly. Despite sympathizing with the challenges faced by the assessee, the Tribunal ruled in favor of the Revenue, highlighting the importance of compliance with statutory requirements and timely submissions. Case-Laws Income Tax Fri, 15 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67109