1980 (10) TMI 108

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..... see to pay compulsory deposit 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 ot make compulsory deposit for any year. 2. The Dept, is aggrieved by this order. The ld. Deptl. Rep. could not seriously contest the order of the AAC on merits since the assessee being over .....

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..... wn 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 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 IT, within thirty days of hte receipt of this notice, in Form No. 35 of the IT R .....

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