Law:

Section:

Section 256 of the Income-tax Act, 1961 - High Court - Reference to - Whether, where delay in filing reference application by Commissioner was due to laches on part of Ministry of Law and Departmental counsel but there was no default or laches on part of Commissioner, application for condonation of delay was to be allowed - Held, yes FACTS The Commissioner filed the reference application on 12-1-1987 after a delay of two days. Thereafter, the application for condonation of delay was made on 12-3-1987. HELD The application for condonation of delay, having been made on 12-3-1987, the consequent delay in making the reference application was really up to 12-3-1987, which had not been explained in the petition. By having the reference application noted as made on 12-1-1987, the position was not improved as on that date, the delay was not condoned. Accordingly, time was granted to the petitioner to file a supplementary affidavit to explain such a long delay. It appeared from the supplementary affidavit filed on 20-4-1987 that on 20-1-1987, the Ministry of Law briefed Departmental counsel to draw up the application for condonation of delay. The counsel took time up to 17-2-1987, to draw up the said application and thereafter the draft was sent to the Ministry of Law. The petition was engrossed and sent to the office of the Commissioner for factual verification and signature. The office of the Commissioner returned the engrossed petition duly signed to the Ministry of Law on or about 19-2-1987, with some suggestions for consideration of counsel. Thereafter, the said suggestions along with the said signed petition were sent to Departmental counsel for his final approval and the same was returned on or about 2-3-1987. The petition was, thereafter, affirmed on 3-3-1987, and the notice of motion was taken out on 4-3-1987. There was virtually no default or laches on the part of the Commissioner, the petitioner. No satisfactory explanation had been furnished for the long-time taken from 20-1-1987 up to 17-2-1987, to prepare the application. Although the Commissioner duly signed and returned the petition with some suggestions on 19-2-1987, there was no explanation why the…

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