Mahoney,
J:—In
the
circumstances
of
the
present
case,
having
particular
regard
to
the
undisputed
evidence
as
to
the
respondent's
physical
and
mental
conditions
during
much
of
the
period
in
issue,
we
are
not
persuaded
that
the
learned
Tax
Court
judge
erred
in
law
in
granting
the
extension
of
time
for
the
respondent
to
appeal
the
reassessments
of
his
1977
and
1978
income
tax
returns.
We
expressly
refrain
from
comment
on
the
reasons
for
judgment
of
the
learned
Tax
Court
judge,
who
appears
to
have
chosen
to
dispose
of
the
application
on
a
basis
different
from
that
upon
which
the
extension
was
sought
and
upon
which
his
exercise
of
discretion
might
clearly
have
been
properly
based.
This
section
28
application
will
be
dismissed.
Application
dismissed.
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