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TMI Blog1998 (2) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... petition under section 256(2) of the Income-tax Act, 1961, the assessee-petitioner seeks a mandamus to the Tribunal for drawing up a statement of case and referring the following question of law for the opinion of the High Court : "Whether, on the facts and in the circumstances of the case and in law on a correct interpretation of the decision in Collector, Land Acquisition v. Mst. Katiji [1987] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee was a partnership firm. The continued ailment of one of the partners of the firm was set up as a ground for condonation of delay in filing the appeal. The assessee had legal assistance available to him. There were other partners and employees of the firm who could have taken care of filing the appeal even in the absence of one of the partners. Taking into consideration all these facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal and no fault can be found with the view taken by the Tribunal in rejecting the petitioner's application under section 256(1). Whether or not there was sufficient cause within the meaning of section 5 of the Limitation Act for condoning the delay in filing the appeal is basically a question of fact. The Tribunal has kept the law laid down by the Supreme Court in its view and then found that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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