1989 (12) TMI 124

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iled an affidavit, dt. 12th April, 1989 stating that she was a non residence since 1st March, 1980 that she had entrusted the matter to her representatives who had failed to file that appeals and that the delay in filing the appeals should be condoned as she had been let down by her representatives. We not that the appeals have been filed after changing her representative After hearing the Revenue .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ortunity was given earlier which was no availed of by the assessee. The commissioner (A) confirmed this view of the ITO it is pointed out on behalf of the assessee that earlier to that date the assessee was not in India and her representative did not have sufficient information to prepare the return and that when she landed in India she had to apply her mind to these matters for which some time wa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X