2010 (10) TMI 112 - HC - Income Tax

Assessee not appear before the authority concerned - petitioner has filed by way of a supplementary affidavit two Medical Certificates to show that he was ill on the dates when he was supposed to appear before the authorities - Held that - petitioner will deposit 50% of the disputed tax and subject to the deposit of the disputed tax within a period of three weeks from today the revision of the petitioner may be restored and heard on merits and in accordance with law on a date which may be fixed with due notice to the petitioner by the authority concerned - appeal is dismissed

Summary

The Allahabad High Court granted the petitioner one last opportunity to appear before the authorities, despite doubts about the genuineness of the medical certificates provided. The petitioner was instructed to deposit 50% of the disputed tax within three weeks for the revision to be restored and heard on merits. Frivolous adjournments were prohibited, and the writ petition was disposed of accordingly.