1983 (10) TMI 273

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.... 1-10-1983, that the assessee is unable to appear in the matter. Original letter sent to the Prothonotary does not appear to have been received by him but we have been shown a copy of the same received by the department from the concerned Income Tax Officer. Under the circumstances we may proceed in the absence of the assessee as it would appear that the question referred to us will have to be ans....

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....but the Tribunal upheld the AAC's decision. 4. On behalf of the Commissioner Mr. Joshi has drawn our attention to the decision of this High Court in CIT v. M/s. E. H. Kathawala & Co. (1982) 135 ITR 384 (Bom). We had noted in the said decision that the Allahabad decision had been subsequently confirmed by the Supreme Court in CIT (Central), New Delhi v. Bijli Cotton Mills (P) Ltd. . 5. Th....