POONJA ARCADE Vs. ASSISTANT COMMISSIONER OF INOME TAX

JUDGEMENT

(1.) Appeal under Section 260A of the Income Tax Act, 1961 (for short, 'the Act') relating to the assessment year 1985-86.

(2.) The assessee is a partnership firm. This appeal is directed against the order dated 30.05.2008 [copy at Annexure-A], passed by the Income Tax Appellate Tribunal (for short, the tribunal) in Appeal No. 850/Bang/2005 is sought to be examined on the following questions of law, said to be arising in the course of the impugned order and on the premise that the questions have been erroneously decided by the tribunal:

(3.) There was a delay of 278 days in preferring this appeal and an application in Misc.Cvl. No. 11829/2009 had been filed for condonation of delay.