1955 (7) TMI 22

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....efusing to condone the delay in filing a revision application before him, and accordingly dismissing the said revision application on the ground of limitation. The revision application filed before the Collector of Sales Tax was dated the 26th July, 1954, the order which the applicants sought to get revised by him dated the 29th January, 1954. Before making the order the Collector asked the applic....

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....elay was considered at any stage earlier than the proceedings of the Collector of Sales Tax. In our opinion, the endorsement of the Additional Collector of Sales Tax below a letter written by him to the Revenue Collector dated 13th August, 1954, in which the applicants were required to pay Rs. 400 "for admission of the revision" had no reference to the question of limitation at all. Shri Shroff ha....

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....fficient cause had been shown by the assessee for condonation of the delay, but instead of coming to that conclusion the said officer issued a notice for the hearing of the appeal. (1) [1953] 23 I.T.R. 464. Even on the supposition that the delay had been condoned, their Lord- ships observed as follows: "But it is open to the Appellate Assistant Commissioner, having taken the view at the intermedia....