1989 (10) TMI 223

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....12, 1988. Office has raised an objection that the application for review is barred by time. However, an application under section 5 of the Limitation Act, 1963, has been filed along with an affidavit and having perused the same, I am of the opinion that the delay may be condoned. The same is, therefore, condoned. On the merits of the review application, it is urged by the learned counsel for....

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....ery well exercise those powers in order to arrive at a conclusion whether the contention of the assessee that the tax had been paid by his commission agent in respect of the sales of goods, which had been transferred to the commission agent and even if the assessing authority had not fully been satisfied in this respect on the basis of the documents filed by the assessee, they could have further l....

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....ssessee to show that the tax has been paid by his agent on the goods transferred to him. At the same time, it has also been observed that the assessing authority or the appellate authority may also exercise its powers under section 24 of the Act to arrive at the truth, but it has not been said that the assessing authority or the appellate authority is always bound to adhere to this procedure. It i....