2006 (9) TMI 84

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....ehalf of the respondent assessee, despite service having been effected as per the affidavit of service dated March 30, 2000. 2 The Revenue has filed this appeal under section 260A of the Income-tax Act, 1961, against the order dated July 26, 1999, passed by the Income-tax Appellate Tribunal (B Bench), Allahabad, whereby the appeal of the Revenue against the order of the Commissioner of Income-t....

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.... could not be a ground for authorisation being delayed and granted beyond the time limit which expired on December 14, 1992. 4 In our opinion, the observation of the Tribunal is too pedantic and also not correct. Once the curfew was imposed prior to the date on which the limitation was expiring, the delay may have been caused in taking the authorisation also, as it is well known that during the....