1980 (1) TMI 129 - AT - Income Tax

Summary

The appeals for the assessment years 1973-74 to 1976-77 were consolidated and disposed of together. The appellant, due to medical reasons, failed to produce evidence and file returns. The Agrl. ITO finalized assessments under s. 17(4) of the Tamil Nadu Agrl. IT Act. The appellant's petitions to reopen assessments were initially dismissed, but the Tribunal found that the appellant was prevented by sufficient cause and directed the Agrl. ITO to reopen the assessments. All appeals were allowed, and institution fees refunded. (Case citation: 1980 (1) TMI 129 - ITAT MADRAS)