2001 (1) TMI 47

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..... een referred for the opinion of this court under section 256(1) of the Income-tax Act, 1961 (for short "the Act"), by the Income-tax Appellate Tribunal, Delhi Bench "E", New Delhi (for short "the Tribunal") : " 1. Whether, on the facts and circumstances of the case, the Appellate Tribunal was right in law in holding that the first appeal filed by the assessee-firm before the Appellate Assistant C .....

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..... d by the authorised person. The Tribunal upheld the action of the Commissioner of Income-tax (Appeals) in not entertaining the appeal and did not go into the merits though the assessee addressed the Tribunal on this aspect. On being moved for a reference, the questions as set out above have been referred for the opinion of this court. We have heard learned counsel for the Revenue. There is no ap .....

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