TMI Blog1988 (8) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... er referred to as "the Act"). The material facts giving rise to this application briefly are as follows : The assessments of the assessee under the Act for the assessment years 1957-58 to 1974-75 were completed on March 27, 1979. Aggrieved by that order, the assessee preferred appeals before the Commissioner of Wealth-tax (Appeals) who held that the orders of assessment were passed in haste and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that behalf was rejected, the assessee has filed this application. The assessee has also filed an application under section 5 of the Limitation Act for condoning the delay as the application filed by the assessee under section 27(3) of the Act is barred by 90 days. When the question of condonation of delay came up for consideration before a Division Bench of this court, that Bench referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the clerk of the applicant. The relevant portion of that affidavit is as follows "That I obtained the case papers from R. D. Joshi and Co. for being taken to counsel and accordingly had taken the same to the counsel's office. However, the file got mixed up in the 'disposed of' files. This reference should have been filed by July 11, 1984, but when on or about July 1, the papers were sought, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... court, in clear and explicit terms, all facts on which the party relies, so that the court can come to the conclusion that it is not case of want of diligence or inaction on the part of the applicant. In the instant case, the applicant has failed to place on record all these facts. Inaction or want of diligence on the part of the applicant would not entitle the applicant to the benefit of the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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