2010 (4) TMI 1021

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..... der dated November 2, 2009 which is impugned at annexure G to the petition. The learned counsel for the petitioner while assailing the said order would point out that the appellate authority has not taken all aspects into consideration inasmuch as C forms were also furnished. It is the further contention of the learned counsel for the petitioner that since in respect of the amount which has bee .....

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..... ein. Ultimately the appeal has been dismissed as being barred by limitation. With regard to that aspect of the matter, there could be no dispute that the authority in any event could not have condoned the delay of more than 180 days. It is therefore in that circumstance, I am of the view that the authority was justified. Though in appropriate and deserving cases the assessee can be permitted the r .....

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