https://www.taxtmi.com/caselaws?id=59833 Delay in filing a departmental appeal was not condoned because the explanation of non-availability of assessment records was vague and unsupported by particulars. The Tribunal held that the applicant had not shown where the records were kept, when the search started, or when they were found, and therefore had not explained the delay with the specificity required. The cause shown was insufficient, and the appeal remained barred by limitation. en-us Fri, 02 May 1986 00:00:00 +0530 Sat, 01 Jan 2011 13:47:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59833 Delay in filing a departmental appeal was not condoned because the explanation of non-availability of assessment records was vague and unsupported by particulars. The Tribunal held that the applicant had not shown where the records were kept, when the search started, or when they were found, and therefore had not explained the delay with the specificity required. The cause shown was insufficient, and the appeal remained barred by limitation. Case-Laws Income Tax Fri, 02 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59833