2003 (11) TMI 51

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t of section 256(1), i.e., 60 days. Thus the proviso permits the filing of a reference application within 90 days in appropriate cases – There is no violation of article 14 or other provisions of the Constitution by the proviso in question. In rare and very exceptional cases if a reference application could not for some reason be filed within 90 days and the party can show that he had sufficient c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mits the filing of a reference application within 90 days in appropriate cases. Learned counsel for the petitioner submits that there may be cases where the reference could not be filed even within 90 days. Learned counsel for the petitioner invited our attention to sections 249(3), 253(5) and other provisions of the Income-tax Act where there is no maximum period prescribed for condoning the de .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X