1984 (5) TMI 144

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..... re sent by registered post to the Tribunal, Pune, but was returned by the postal authorities with their remarks that the addressee was not known. It appears that the address given on the envelope was not accurate. After the appeal papers were thus received back unserved, the assessee immediately filed them again stating the address in accurate details but in the process a delay of 18 days had occu .....

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..... High Court no different dates in the month of August and was finally rejected on 3rd Sept., 1981 agaisnt which Special Leave was filed before the Supreme Court in connection with which the assessee s authorised representative had to travel to Delhi. As soon as the authorised representative returned, the appeal was filed. The assessee s case is that it was entirely due to this exigency that the del .....

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