1989 (7) TMI 44

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..... AGRAWAL, ACTG, C. J.-This is an assessee's writ petition filed under article 226 of the Constitution for a writ of certiorari quashing the judgment and order dated October 7, 1,987, passed by the Income-tax Appellate Tribunal, A-Bench, Allahabad, in Miscellaneous Application No. 61 (Allahabad) of 1987 (Kripa Shanker v. Wealth-tax Officer). For deciding the controversy involved, the facts of t....

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....ls ex parte against the petitioner on March 9, 1987. The operative portion of these appeals are contained in paragraphs 5 and 6 of the judgment. The petitioner, thereafter, moved an application on April 29, 1987, for setting aside the judgments of the appeal on the ground that since the time for filing of the cross-objection had not expired, which is thirty days with effect from the date of the re....

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....the Tribunal A prayer for adjournment of the appeal had also been made by Sri S. K. Gupta, advocate on behalf of Sri J. P. Bajpai who was appearing for the assessee in the appeal. Sri J. P. Bajpai stated that he was under the impression that the period of filing of cross-objection within thirty days had not expired and, therefore, the appeal, in all probabilities, was likely to be adjourned. The I....

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....not constitute sufficient cause for setting aside the appellate judgment by restoring the appeal to its original number. In Sundaram v. Annangar [1890] ILR 13 Mad 492, the Division Bench laid down (headnote) : "An appeal cannot definitely be posted until the court has ascertained that notice of the appeal has been served on the respondent and date must then be fixed not less than one month from....