2009 (9) TMI 236

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..... or of revenue – against the assessee. - 8427 of 2009 (O&M) - - - Dated:- 7-9-2009 - M. M. KUMAR and JASWANT SINGH JJ. S. K Mukhi for the petitioner. Mrs. Savita Saxena for the respondents JUDGMENT The judgment of the court was delivered by 1. M. M. KUMAR J.— The challenge in the instant petition is to the order dated January 7, 2009 (P.1) passed by the Commissioner of Income-t .....

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..... was also observed that merely because one partner was sick, it could not have prevented the other partners to file the returns within time. Another excuse that the munshi of the firm had died was also rejected. It could not be believed that the assessee was prevented to engage another munshi or accountant for a long period of four years. 2. We have heard the learned counsel for the parties at .....

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