KULDEEP SINGH Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS writ petition is directed against an order of the Income-tax Appellate Tribunal, dated May 28, 1987, and certain other subsequent orders.

(2.) BRIEFLY, the facts relevant are the following : a notice under Section 148 of the Income-tax Act (hereinafter referred to as "the Act") was issued to the petitioner for the assessment year 1972-73 and an assessment made. Against the assessment so made, the petitioner filed an appeal which was dismissed by the Appellate Assistant Commissioner. The appellate order was received by the petitioner on September 15, 1983. The appeal before the Tribunal ought to have been filed on or before November 14, 1983. The petitioner, however, despatched his appeal papers by post on November 11, 1983 which were received by the Tribunal on November 24, 1983. In other words, the appeal was barred by seven days.

(3.) THE petitioner says that notwithstanding the said rejection order, he filed more than one application consecutively under Section 254(2) of the Act reiterating his contentions all of which, he says, were rejected without posting them before the Tribunal.