1980 (3) TMI 112

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....the assessee made petition dt. 24th Feb., 1976 for re-opening of the assessment made in the case of the assessee under s. 144 of the Act (exparte) on 31st Jan., 1976. The petition was made under s. 146 of the Act. The assessee has pleaded that he was lying ill and could not attend on the date of hearing. The said petition of the assessee was rejected holding that the assessee has wilfully refraine....

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....s contended and specifically so, that the non-compliance on his part to notice issued under s. 143(2) of the Act was on account of the fact that the assessee was lying ill and hence his inability to attend. None of the lower authorities controverted this fact, as such this stand taken by the assessee goes unrebutted. 6. The lower authorities have been taking this stand that the assessee was rep....