1984 (3) TMI 94 - AT - Income Tax

Summary

The appeal contended that the AAC erred in not accepting the assessee's application under s. 146 of IT Act, 1961. The assessee failed to comply with hearing dates and the assessment was made under s. 144 of the Act. The application under s. 146 was rejected by the ITO and later by the AAC. The ITAT upheld the lower authorities' decision, stating the assessee was not prevented by sufficient cause from complying with the notice. The appeal was dismissed.