Tribunal Allows Late Submission of Revised Form 36; Revenue's Appeal Against Deceased Assessee Proceeds on Merits.

Appeal filed against the deceased assessee - revised form no. 36 is filed belatedly - once the Tribunal has granted the leave to the revenue for filing the revised form no. 36, the appeal of the revenue is admitted for deciding on merits. The legal preliminary objection raised by the assessee is rejected. .....

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