2001 (1) TMI 47

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..... on of this court under section 256(1) of the Income-tax Act, 1961 (for short "the Act"), by the Income-tax Appellate Tribunal, Delhi Bench "E", New Delhi (for short "the Tribunal") : " 1. Whether, on the facts and circumstances of the case, the Appellate Tribunal was right in law in holding that the first appeal filed by the assessee-firm before the Appellate Assistant Commissioner on April 14, .....

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..... son. The Tribunal upheld the action of the Commissioner of Income-tax (Appeals) in not entertaining the appeal and did not go into the merits though the assessee addressed the Tribunal on this aspect. On being moved for a reference, the questions as set out above have been referred for the opinion of this court. We have heard learned counsel for the Revenue. There is no appearance on behalf of .....

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