1985 (2) TMI 7 - HC - Income Tax

Summary

The petition under section 256(2) of the Income-tax Act, 1961 was dismissed by the High Court of Delhi as it was filed after the limitation period of six months from the date of refusal. The petition was initially incomplete due to missing signatures, making it not valid. The objections regarding signatures and date of acceptance were resolved, but the delay in filing rendered the petition time-barred.