TMI Blog1979 (9) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... her in the circumstances of the case dismissal of the assessee's appeal as barred by time was in accordance with law. It has been found that the assessment order was served on 7th August, 1969 and the appeals were filed on 23rd September. The limitation for filing appeal being 30 days it was barred by time by 16 days. The assessee filed an application under Section 5 of the Limitation Act alon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is bona fide and that which is done in good faith is bona fide. There being no dispute that the assessee was suffering from low blood pressure and was advised not to move, he was obviously prevented from sufficient cause as he was acting under medical advice. His immobility during 4-9-1969 to 22-9-1969 was based on Expert opinion and if acting on medical opinion the assessee did not move he was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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