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Delay of 26 days in filing application---Section 256 allows condonation of delay up to 30 days after time limit/Provision for condonation of delay to be liberally construed/Finding that delay was due to mistake of counsel/Delay condoned/-Indian Income Tax Act, 1961, S.256.There was a delay of 26 days in filing an application for reference under section 256(1) of the Income-tax Act, 1961. The application for reference was filed alongwith a petition to condone the delay. The Tribunal rejected the application for condonation of delay. On a writ petition filed for quashing the order.Held, that under section 256 of the Act, the application for reference has to be filed within 60 days from the date it was served and the proviso therein contemplates condoning the delay up to period of 30 days. It...
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