1984 (3) TMI 94

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... under s. 146 of IT Act, 1961 and in refusing to cancel the assessment and proceed to make a fresh assessment in accordance with law. 2. It appears that the assessee's case had earlier been fixed on 29th Jan., 1980 and 23rd June, 1980 for hearing by the ITO. There was no compliance on either of case dates. The IT again issued a notice under s. 143 (2) of the IT Act, 1961, fixing the case on 21s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pear before the ITO. It was submitted that he was taking treatment at his own please and was not admitted to any hospital. The AAC held that Shri Kailash Nath was not totally incapacitated so as to prevent him from communicating with the order partner of Advocate of the firm and that he was also in a position to seek adjournment by presenting a letter to the ITO. He, therefore, confirmed the view ....