1980 (6) TMI 70

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppeals being common it is convenient to dispose of the same by a common order. 2. The assessee's grievance is that the AAC was not justified in dismissing its appeals on the plea that its counsel Shri B.M. Gupta admitted that the default in filing the returns late for both the years was without any reasonable cause. In the grounds of appeal the assessee has denied that its counsel had admitted ....