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Case Law Details

Case Name : Commissioner of Income Tax Vs. Williamson Tea (Assam) Ltd. (Guwahati High Court)
Related Assessment Year :
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In the case of: Commissioner of Income Tax Vs. Williamson Tea (Assam) Ltd., Decided by:- High Court of Guwahati, Appeal No. 1029 of 2009, Decided on 28th October, 2009

Gist of decision:No provision similar to the provision enabling both the CIT(A) and the Tribunal to admit appeals presented beyond the period of limitation if they are satisfied that there was sufficient cause on the part of the appellant for not preferring the appeal within the period of limitation prescribed

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