1991 (11) TMI 23

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..... (a) Whether there was any material on record for the Appellate Tribunal to legally hold that there was substituted service of the notice on the assessee-appellant in accordance with the law? (b) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in upholding the order of the Appellate Assistant Commissioner which was based on some alleged cert .....

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..... ust (sic) ? (e) Was the Appellate Tribunal justified in law and it did not act arbitrarily in rejecting the first ever prayer of the assessee made for a short adjournment of hearing in the assessee's own appeal which was sought by the assessee as per the advice of the assessee's counsel for filing paper book connected with the assessee's appeal as per the rules of the Appellate Tribunal and time .....

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..... under section 143(2). The service was effected on the applicant by resorting to affixation. The dispute was carried in appeal to the Appellate Assistant Commissioner, who dismissed the appeal. Then the dispute was further carried to the Tribunal which too decided the appeal ex parte. None of the questions raised by the assessee in this application relates to the merits of the case. All the ques .....

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