1985 (4) TMI 36 - HC - Income Tax

Summary

The High Court of Allahabad dismissed an application under section 256(2) of the Income-tax Act, 1961, as it was sent by post instead of being presented in court, which is not permissible under court rules. The application was from M/s. Peepul Iron and Steel Industries Ltd., and it was dismissed by Judges N. D. OJHA and OM PRAKASH.