1978 (1) TMI 98

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dt. 31st March, 1977 and made in N. Dis. B2 9126/70 returning the appeal field by the appellants as not entertainable. 2. The appellants are dealers in oil seeds, cakes etc. For the asst. yr. 1968-69, the assessee's reported a total turnover of Rs. 1,10,62,651,06. They also claimed exemption on a turnover of more than rupees 1 crore. The assessing authority. (CTO, Tadepallugidem) fixed the tota....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... returned as it is not entertainable. Sd/- C. Seetha Devi, 31-1-1977 Asstt. Commr. of Commr. Taxes (A) Kakinda" It was against the said communication that the present appeal is filed before us. 4. The point that arises for consideration is whether the order of the Asstt. CIT referred to above is illegal? 5. Point: The only contention that has been raised before us by the learn....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion filed by the appellants is in order or defective. Even assuming that the appeal petition filed by the petitioners is defective, it is not open to the learned Asstt. CIT to return the appeal as not entertainable. it is not known what exactly the learned Asstt. CIT had in view when he returned the appeal as not entertainable. A plain reading of the communication received by the appellants would ....