2007 (1) TMI 176

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..... Consultant - application for condonation of delay by revenue – delay not explained - no time chart nor affidavit filed - appeal dismissed on ground of limitation - impugned order of Commissioner is upheld on merits also - condonation and stay application rejected - ST/226, 243 of 2006 STAY/133, 147 COD/237, 266 - 72 & 73 of 2007 - Dated:- 4-1-2007 - DR. S.L. PEERAN, JUDICIAL MEMBER and T.K. JA .....

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..... nit as a Management Consultant unit. The Commissioner (Appeals) has noted that the respondent is clearly an organization engaged in developing human resources at the rural level for staff of charitable organizations or Government bodies. He has examined all the aspects to come to a conclusion that the activity does not come within the ambit of Management Consultant. We have perused the order and f .....

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