1978 (3) TMI 89 - HC - Income Tax

Summary

The High Court of Allahabad dismissed the petition filed by the assessee against the order of the Income-tax Appellate Tribunal. The Tribunal refused to restore the case based on valid grounds, including the failure of the assessee to follow up on an adjournment request and the lack of necessity for the accountant's presence during the appeal hearing. The court found no manifest error of law to interfere with the Tribunal's decision. The petition was dismissed with costs.