1986 (8) TMI 426

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....d also under its own account. The disclosed turnover for the assessment year 1973-74 was rejected by the assessing authority. The first appeal filed by the assessee was allowed and the matter was sent back to the assessing authority for a fresh assessment. After remand the assessment order was passed ex parte. Aggrieved against the said order the assessee preferred a first appeal before the Assist....

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....al, copy of which is annexure 2 to the revision, wherein there is a note that the appeal filed by the department is time-barred. Apart from this fact he also invited my attention to paragraphs Nos. 19 and 21 of the revision in which it has been stated that in spite of the fact that the appeal was barred by time and though this ground was specifically raised before the Tribunal it did not record an....