1978 (12) TMI 62

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....epartment has sought to raise an additional ground that the AAC erred in admitting the appeals and passing orders thereon without condoning the enormous delay in filling the appeal. According to the Department there was delay of more than two years in filing the appeal before the AAC and that authority disposed of the appeals without applying his mind to the question whether there was sufficient c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rship. At that stage Shri K. Ganga goud woke up and realised that no appeals were filed by Shri K. Gangadhar goud to the AAC on behalf of the dissolved firm against the orders of assessment for the relevant assessment years. Immediately he applied for certified copies of the orders of assessment and filed appeal immediately. There is no dispute that if limitation was computed from the date of obta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....imitation for filing the revision had run out and the copy was received on 29th May, 1975. Thus a period of over 7 months was taken in obtaining a certified copy of the order. If this period of 7 months is added, the revision would be within time. We are of the view that in view of s. 29(2) of the Limitation Act, 1963, the provisions of s. 12(3) which provides for exclusion of time taken in obtain....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....In the penultimate paragraph of the judgement, this is what the Andhra Pradesh High Court observed: "It is well settled that there is no prohibition in law against forming partnerships or sub-partnerships and they are entitled to registration if they are found to be genuine and the applications for registration under the IT Act are in accordance with the rules. Admittedly, the sub-partnerships ....