1980 (3) TMI 122

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....eals but later on finding that the assessee had not complied with the terms of s. 249 sought to rectify his order under s. 154. The assessee made written submission and submitted that there was a case law on the issue and may be given further time if so required. The AAC did not go in to the case law and cancelled his earlier order and thereafter holding that the appeals were not entertainable in ....

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....t be dismissed as defective one, that the question whether an appeal is entertainable or not is to be decided when the appeal is first taken up for hearing". Reliance was placed on the judgement of their Lordships of the Supreme Court in 82 ITR 50 and the judgment of the Lordships of the Allahabad High Court Raja Hari Chand Raj Singh vs. CIT(2). The Departmental Representative on the other hand su....