https://www.taxtmi.com/caselaws?id=187675 The court determined that the applicant was the assessee entitled to prefer appeals, the assessments were not made under section 40(1), the applicant could file appeals even if assessments were made on the court of wards, the appeals were not filed in time, there was no basis to reject the applicant's statement on when he learned of the assessments, and the Tribunal did not properly assess the condonation of delay. The matter was left for further consideration by the Tribunal or Appellate Assistant Commissioner. en-us Thu, 21 Jun 1962 00:00:00 +0530 Wed, 02 Nov 2016 17:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187675 The court determined that the applicant was the assessee entitled to prefer appeals, the assessments were not made under section 40(1), the applicant could file appeals even if assessments were made on the court of wards, the appeals were not filed in time, there was no basis to reject the applicant's statement on when he learned of the assessments, and the Tribunal did not properly assess the condonation of delay. The matter was left for further consideration by the Tribunal or Appellate Assistant Commissioner. Case-Laws Income Tax Thu, 21 Jun 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187675