2006 (6) TMI 108

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....filed for the relief of issuance of a writ of certiorarified mandamus calling for the records of the first respondent in I. T. A. No. 1722/MDS/99 and quash the order dated August 16, 2005, and direct the first respondent to condone the delay in filing the appeal and hear the appeal on the merits. 2. Heard the learned counsel appearing for the respondent-Income-tax Department. 3. The order, which....

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....me to know about this order, obtained it from Shri Shanmugavel and prepared the appeal papers and filed before the Tribunal. This resulted in a delay of 25 days. Copy of the reconstitution of the partnership expelling Shri Shanmugavel from the firm with effect from July 5, 2000, is enclosed. As it can be seen from the partnership deed originally it was intended to be effective from February, 2000,....

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....and whereas the said partner Shri G. Shanmugavel has been expelled from the firm in pursuance of a resolution passed in the meeting of the partners on the 5th day of July, 2000, notice is hereby given to all whom it may concern that the said business will henceforth be carried by Sri G. Manickavel, G. Ratnavel, and V. S. Guruswamy alone under the old style, and neither Sri G. Manickkavel, G. Ratna....