- (1.) We have heard Sri S.D. Singh, Senior Advocate, assisted by Sri Harsh Vardhan for the appellant-assessee. Sri Govind Krishna appears for respondent-department.
(2.) This Income Tax Appeal under Section 260-A of the Income Tax Act, 1961 (the Act) is directed against the order dated 15.12.2003, passed by the Income Tax Appellate Tribunal (S,M.C.), Lucknow Bench, Lucknow in Income Tax Appeal No. 1517(Alld)/97, relating to assessment year 1994-95.
(3.) The assessee-appellant has raised the following substantial questions of law, for consideration of the Court:- "1. Whether the assessee's right of appeal could be snatched for the delay of 46 days caused by mistake of its counsel 2. Whether there was any delay on part of the assessee in applying to its assessing authority for certified copies of the original and supplementary partnership deeds 3. Whether even otherwise the assessee's appeal could have been dismissed when the original and supplementary partnership deeds exist on the assessment record 4. Whether the assessee could have been assessed as an Association of Persons and salary and interest paid to the partners disallowed in the face of the original and supplementary partnership deeds ";