1979 (10) TMI 105

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..... eposit of Rs. 1,470 which the assessee did not pay and filed an appeal against that order before the AAC. The AAC has held that the assessee being over 70 years of age was not required to make compulsory deposit for any year. 2. The Department is aggrieved by this order. The learned Departmental Representative could not seriously contest the order of the AAC on merits since the assessee being ov .....

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..... e. The form clearly lays down in paragraph 4 thereof as follows: "4. If you intend to appeal against the order determining the compulsory deposit required to be made by you or the penalty required to be paid by you, you may present an appeal under Part A of Chapter XX of the IT Act, 1961 to the AAC of Income-tax, within thirty days of the receipt of this notice, in Form No. 35 of the IT rules, 1 .....

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