TaxTMI 
TaxTMI 
2000 (5) TMI 1054
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.... filed against the orders of the Appellate Assistant Commissioner in M.P. Nos. 185 and 186 of 1997 dated January 23, 1998 refusing to condone the delay of 29 days in filing the appeals. The appeals were filed by these petitioners against orders of assessment for the year 1994-95 with a delay of 29 days. In the delay condonation application, the reason given is that the assessee was out of station ....
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....ees were keeping quiet for nearly 2½ years and they have now come forward with these original petitions challenging the orders of the Appellate Assistant Commissioner. 3.. Mr. R. Senniappan, learned counsel for the petitioners, would refer to section 38A of the Tamil Nadu General Sales Tax Act, 1959 for interference by this Tribunal against the orders of the authorities below. 4.. But, se....
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....the Appellate Assistant Commissioner. But, in these cases, the assessees have been keeping quiet nearly about 2½ years and resorted to these original petitions. In the original petitions, this Tribunal cannot go into the question whether the reasoning given by the assessee for keeping himself away from the headquarters on his business tour, is true or not. Therefore, I find that these origi....