TMI Blog1989 (7) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Constitution for a writ of certiorari quashing the judgment and order dated October 7, 1,987, passed by the Income-tax Appellate Tribunal, A-Bench, Allahabad, in Miscellaneous Application No. 61 (Allahabad) of 1987 (Kripa Shanker v. Wealth-tax Officer). For deciding the controversy involved, the facts of the case are not required to be elaborately stated. Ram Narain and Badri Prasad form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals are contained in paragraphs 5 and 6 of the judgment. The petitioner, thereafter, moved an application on April 29, 1987, for setting aside the judgments of the appeal on the ground that since the time for filing of the cross-objection had not expired, which is thirty days with effect from the date of the receipt of the notice by the assessee under section 253(4) of the Act, the Income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upta, advocate on behalf of Sri J. P. Bajpai who was appearing for the assessee in the appeal. Sri J. P. Bajpai stated that he was under the impression that the period of filing of cross-objection within thirty days had not expired and, therefore, the appeal, in all probabilities, was likely to be adjourned. The Income-tax Appellate Tribunal, as stated above, rejected the application on the findin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal to its original number. In Sundaram v. Annangar [1890] ILR 13 Mad 492, the Division Bench laid down (headnote) : "An appeal cannot definitely be posted until the court has ascertained that notice of the appeal has been served on the respondent and date must then be fixed not less than one month from the date of service." The assessee was misled by the advice of his advocate that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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