1989 (11) TMI 27 - HC - Income Tax

Summary

The petitioner filed a petition under section 256 of the Income-tax Act, 1961, for a direction to refer questions of law to the court. The Tribunal dismissed the application as it was filed late by 86 days, exceeding the 30-day limit for condonation. The court dismissed the petition under section 256(2) as the earlier application was dismissed on the ground of delay.