1983 (11) TMI 133

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.... the assessee before the AAC, with regard to these assessment years were dismissed by the AAC as being filed out of time. He also noted that there were no applications for condonation of the delay. The assessee questions the correctness of this order. 2. The facts are not in dispute. The assessee received the assessment orders on 15th March, 1979 and the last day for filing the appeals was 14th....