2007 (2) TMI 295

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hether it was beyond the power of the Commissioner (Appeals) to condone the delay of 2 years and 2 months involved in the filing of the assessee’s appeal. Yes. - 13936 OF 2006 (T-TAR-DB) - - - Dated: .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sions contained in section 85 of the Finance Act, 1994, it was beyond the power of the lower Appellate Authority to condone the delay of 2 years and 2 months involved in the filing of the assessee's a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X