GST Practitioner & Accounts
15022 Points
Joined March 2014
If , Notification is not available then in my opinion reason is Genuine, Check whether you Can file Apple under section 246 A of the income tax Act to the Commissioner, against order pass by the Assessing officer. Also check section 246 , further dined by commissioner , you Can file Apple with Appellate Tribunal under section 253 , check out time limit also to file Apple. then Honorable High court section 260 , supreme court section 261 , because reason is Genuine.
The Constitution of India guarantees the Citizens of the country certain fundamental rights , under any system of law , the right to Appeal , so take benefit.