2010 (1) TMI 1272

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..... e under Section 11 of the U.P. Trade Tax Act for the assessment year 1996-97 against the order of the Tribunal 21.12.2001. The questions of law referred to are hereunder :- (i) Whether the Tribunal was correct not to consider that the delay in filing the appeal was due to service of Assessment order on the ex-Accountant AJAI KUMAR who neither gave the order to Proprietor nor informed and .....

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..... as made on 7.11.1997. The assessee filed an appeal, which was 40 days beyond time and it was not accompanied by the application under Section 5 of the Limitation Act. The appeal was dismissed on this ground on 10.3.2000. The Tribunal has upheld the order of the first appellate authority by its order dated 21.12.2000. However, considering the facts and circumstances of the case a liberal view may b .....

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