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Issues involved:
The judgment deals with the issue of condoning the delay in filing an application under section 256(1) of the Income-tax Act. Summary: The High Court of Allahabad heard a writ petition challenging the Income-tax Appellate Tribunal's order dismissing an application for condoning the delay in filing the application under section 256(1) of the Income-tax Act. The Tribunal had disposed of the appeal on April 22, 1987, and the application under section 256(1) was filed on November 17, 1987, beyond the sixty-day limit. The petitioner explained that the order was served on an individual not connected to the firm and was only handed over to the petitioner later. The Court noted that if the petitioner's explanation was true, there was no delay as service should have been to a partner of the firm as per section 282(2)(c) of the Act. The Tribunal had not addressed these facts but dismissed the application solely on the ground of lacking power to condone delay beyond thirty days of the limitation period. The Court set aside the Tribunal's order and remanded the matter for reconsideration, directing the Tribunal to review the application on its merits in light of the observations made. The writ petition was allowed without costs, and the petitioner's counsel was to receive a certified copy of the order upon payment within one week.
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