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2014 (6) TMI 884 - AT - Income TaxMaintainability of appeal - Non prosecution of case - Held that:- Similarly, the hon'ble Punjab and Haryana High Court in the case of New Diwan Oil Mills v. CIT [2005 (2) TMI 108 - PUNJAB AND HARYANA High Court] returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. - Similarly, the hon'ble Punjab and Haryana High Court in the case of New Diwan Oil Mills v. CIT [2005 (2) TMI 108 - PUNJAB AND HARYANA High Court] returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. - appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. - Following decision of CIT v. B. N. Bhattachargee [1979 (5) TMI 4 - SUPREME Court] - Appeal dismissed for non-prosecution - Decided against assessee.
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