1989 (3) TMI 26

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....s referred the following question of law to this court under section 256(1) of the Income-tax Act, 1961 ("the Act") : "Whether, on the facts and in the circumstances of the case, there was sufficient and reasonable cause for condoning the delay in filing the appeals by the assessee before the Appellate Assistant Commissioner of Income-tax, A-IV Range, Calcutta ?" The reference is pending sin....