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"Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in dismissing the appeal of the Revenue in not condoning the delay of only five days in filing the appeal when there was sufficient cause and bona fide human error for which an affidavit was filed by the Assessing Officer covering the version of the receipt clerk for putting up the file late, and, insisting upon to file the statement on affidavit on receipt clerk, especially when the Assessing Officer had already filed his affidavit ?"