9911796707
TMI Blog1978 (1) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... Dis. B2 9126/70 returning the appeal field by the appellants as not entertainable. 2. The appellants are dealers in oil seeds, cakes etc. For the asst. yr. 1968-69, the assessee's reported a total turnover of Rs. 1,10,62,651,06. They also claimed exemption on a turnover of more than rupees 1 crore. The assessing authority. (CTO, Tadepallugidem) fixed the total turnover at Rs. 1,19,26,244.79) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evi, 31-1-1977 Asstt. Commr. of Commr. Taxes (A) Kakinda" It was against the said communication that the present appeal is filed before us. 4. The point that arises for consideration is whether the order of the Asstt. CIT referred to above is illegal? 5. Point: The only contention that has been raised before us by the learned Authorised Representative, is that the order of the Asstt. CIT ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appeal petition filed by the petitioners is defective, it is not open to the learned Asstt. CIT to return the appeal as not entertainable. it is not known what exactly the learned Asstt. CIT had in view when he returned the appeal as not entertainable. A plain reading of the communication received by the appellants would indicate that the appeal is rejected as it is not entertainable. If r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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