1982 (9) TMI 212

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al. The assessment order was set aside and the matter was remanded back to the assessing authority. A fresh assessment order was made on 11th August, 1978. The assessee preferred an appeal. Under the law, he was required to make a statutory deposit of 20 per cent. He did not make the deposit and applied for waiver. On applications filed by the assessee, the time was extended on many occasions. Ult .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... unal. Even in the grounds of appeal before the Tribunal, it is not stated that the appeal could not have been dismissed by the Assistant Commissioner (judicial) on the ground that the tax had not been deposited and, in fact, the tax had been so deposited. In this view of the matter, I am unable to accept the argument of the learned counsel for the assessee. The fact that no order was passed on the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X