2010 (12) TMI 383 - HC - Income Tax

Revision - Time limitation - Counsel for the revenue took time for impleading legal heirs of the assessee on 18.11.1997 but in the last 13 years no steps have been taken for doing needful - this petition is dismissed for nonprosecution

Summary

The High Court dismissed a petition seeking a direction to refer a question of law under Section 256(1) of the Income Tax Act, 1961. The petition was filed in 1996, but due to lack of progress in the case for over 13 years, it was dismissed for nonprosecution.