1989 (3) TMI 26

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..... law to this court under section 256(1) of the Income-tax Act, 1961 ("the Act") : "Whether, on the facts and in the circumstances of the case, there was sufficient and reasonable cause for condoning the delay in filing the appeals by the assessee before the Appellate Assistant Commissioner of Income-tax, A-IV Range, Calcutta ?" The reference is pending since 1979. No paper book has been filed ev .....

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..... said that discretion was wrongly exercised in the matter by the Appellate Assistant Commissioner. The Tribunal has merely agreed with the Appellate Assistant Commissioner in the matter of condonation of delay. In our view, the question raised must be answered in the affirmative and in favour of the assessee. There will be no order as to costs. Filing of paper book is dispensed with. BHAGABATI .....

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