https://www.taxtmi.com/caselaws?id=67381 The appeal was dismissed by the Tribunal as time-barred for the assessment year 1980-81. The delay in filing the appeal was initially due to wrong advice from the earlier counsel, which was later rectified by new counsel. The Tribunal held that the change in counsel's opinion did not constitute a reasonable cause for the delay. The Tribunal upheld the AAC's decision to reject the appeal, emphasizing that the original decision not to file the appeal was made after proper legal advice. The appeal was ultimately dismissed, and the AAC's order was sustained. en-us Sat, 06 Dec 1986 00:00:00 +0530 Thu, 10 Mar 2011 12:46:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67381 The appeal was dismissed by the Tribunal as time-barred for the assessment year 1980-81. The delay in filing the appeal was initially due to wrong advice from the earlier counsel, which was later rectified by new counsel. The Tribunal held that the change in counsel's opinion did not constitute a reasonable cause for the delay. The Tribunal upheld the AAC's decision to reject the appeal, emphasizing that the original decision not to file the appeal was made after proper legal advice. The appeal was ultimately dismissed, and the AAC's order was sustained. Case-Laws Income Tax Sat, 06 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67381