Section 17 in The Assam Agricultural Income-Tax Rules, 1939
17.
(1)Where an appellant does not comply with any of the requirements of sub-rules (1), (2) and (4) of Rule 16 in presenting the appeal, it may be summarily rejected. It may also be summarily rejected, if it is barred by limitation unless it is accompanied by a separate petition for condonation of delay, stating the grounds for such condonation.(2)Where an appeal is not disposed of under sub-rule (1), it shall be disposed of as required by sub-sections (3) and (4) of Section 24.
