2014 (6) TMI 295

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...., C.J. Heard learned counsel for appellant as well as Standing Counsel for respondent Revenue. 2. This appeal is directed against order of appellate Tribunal dated 29.03.2012. Assessment year in question is 1999-2000. ITA No.483 of 2010 on the file of appellate Tribunal, Kochi, was filed with a delay of 1270 days. Reason for such delay came to be explained by filing affidavits dated 13.08.20....

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....ection 264 of the Act and the petition came to be dismissed. Challenging the same, he filed W.P.(C) No.7108 of 2005 before the High Court of Kerala and same came to be allowed setting aside the orders passed under Section 264 of the Act with a direction to treat the revision petition as an appeal and dispose the same according to law. Pursuant to the order of High Court, Commissioner of Income Tax....

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....ed to hospital as in-patient. 7. As already stated above, when a demand notice was sent, W.P.(C) No.16414 of 2010 came to be filed before the High Court, and High Court dismissed the Writ Petition on 12.07.2010. Only after disposal of this Writ Petition, he filed the above appeal with delay of 1270 days. Tribunal, after referring to entire material on record and also contents of medical certifi....