1968 (8) TMI 47

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....her, on the facts and in the circumstances of the case, the appeals were rightly dismissed as barred by time. A common order was made by the Appellate Assistant Commissioner in respect of the assessment years 1959-60 and 1960-61. The last date for filing the appeals was December 14, 1962. On that date only one appeal was filed. The Tribunal apparently treated it as for 1959-60, but returned it on ....

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....re of opinion that the view of the Tribunal cannot be sustained. So far as the first of the two years is concerned, though the appeal was presented in the new form, we find that substantially there is no difference between it and the old form. The only difference, if at all, appears to be that the new form requires some more information than the old form. The appeal presented for the first year in....

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....dum of appeal or return it for being amended within such time as it may allow. In the instant case, the Tribunal neither rejected the appeal nor while returning for amendment prescribed the time within which the re-presentation should be made. In one sense, when no time is prescribed by the Tribunal for re-presentation, the party affected may perhaps be justified in assuming that re-presentation c....