1999 (10) TMI 6

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..... 1998, had been filed, is not accepted - because what was really pending was the application for condonation of delay - - - - - Dated:- 26-10-1999 - Judge(s) : B. N. KIRPAL., M. SRINIVASAN. and N. SANTOSH HEGDE. ORDER Delay condoned. Order of assessment was passed in the case of the petitioner on January 12, 1996, under section 143(1)(a) of the Income-tax Act, 1961. Under the Financ .....

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..... een condoned. The High Court on a writ petition being filed, upheld the order of the Commissioner and dismissed the writ petition. We agree with the observations of the High Court that no ground was made out for condoning the delay in filing the application under section 264. It has been submitted by learned counsel that the petition under section 264 was pending when the application under sec .....

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