SINGHAL AGENCIES,AZAMGARH vs. INCOME TAX OFFICER, WARD - 3(4), AZAMGARH

In the result, appeal of the assessee is partly allowed

2 After the receipt of the said information, the partner of the firm who is looking after the tax matters had severely fallen ill and was under complete bed rest for more than one month and in such period, he has completely forgotten to inform the outcome of the appellate proceedings as also the penalty proceedings under section 270A