1984 (9) TMI 268

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....23rd June, 1983. In this case the Tribunal affirmed the order of the Assistant Commissioner (judicial) holding that the appeal was belatedly filed by the assessee and as no condonation application was given, the appeal was dismissed by the Assistant Commissioner (judicial). Dismissal of the appeal in limine was confirmed by the Tribunal. Before the Tribunal, the question for consideration was: ....

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....einforce his argument relied on Commissioner of Income-tax v. Ramendra Nath Ghosh [1971] 82 ITR 888 (SC). The Honourable Supreme Court in this authority while considering the provisions of rule 17, Order V, of the Code of Civil Procedure, observed: "The report of the serving officer does not mention the names and addresses of the persons who identified the place of business of the assessees. Th....