1990 (7) TMI 54

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.... assessee has requested this court to refer the following four questions under section 256(2) of the Income-tax Act, 1961 : " 1. Whether the Tribunal was legally correct in holding that the first appellate authority was justified in dismissing the assessee's appeal and no interference was called for ? 2. Whether the order of the Tribunal in its entirety is not vitiated in law as having been ....

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....appellate authority was filed with a delay of about three months. The explanation was that he met with an accident and had fracture. No medical certificate was filed. In fact, in December, 1985, time was taken for filing the certificate. It was posted to January 8, 1986. Neither the certificate was filed nor was any application for adjournment filed. The petition was, accordingly, dismissed. The a....