TMI Blog1978 (12) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals and passing orders thereon without condoning the enormous delay in filling the appeal. According to the Department there was delay of more than two years in filing the appeal before the AAC and that authority disposed of the appeals without applying his mind to the question whether there was sufficient cause to justify the condonation of this abnormal delay. M/s. K. Gangadhar Goud Ramago ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by Shri K. Gangadhar goud to the AAC on behalf of the dissolved firm against the orders of assessment for the relevant assessment years. Immediately he applied for certified copies of the orders of assessment and filed appeal immediately. There is no dispute that if limitation was computed from the date of obtaining the certified copies of the orders, the appeals were well within time before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 975. Thus a period of over 7 months was taken in obtaining a certified copy of the order. If this period of 7 months is added, the revision would be within time. We are of the view that in view of s. 29(2) of the Limitation Act, 1963, the provisions of s. 12(3) which provides for exclusion of time taken in obtaining a copy of the impugned order would apply to revisions filed under s. 25 of the WT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t observed: "It is well settled that there is no prohibition in law against forming partnerships or sub-partnerships and they are entitled to registration if they are found to be genuine and the applications for registration under the IT Act are in accordance with the rules. Admittedly, the sub-partnerships in the present case are found to be genuine. It is not the case of revenue that there are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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