An appeal presented out of time is an appeal, and an order dismissing it as time-barred is one passed in appeal

HIGH COURT OF KERALA

K.H. Traders

Versus

Commissioner of Income-tax

WP(C) No. 21307 of 2010(K)

Date of Pronouncement:  January 9, 2013

JUDGMENT

1. Petitioner is an assessee under the Income-tax Act. By Ext.Pl, assessment for the year 2000-2001 was completed. Against that order, the pet

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