Law: Income Tax Act, 1961

Section: 256

Income tax-----Reference Writ Delay in making application for reference Application for condonation of delay on ground of illness Tribunal not justified in dismissing application. without rejecting plea of illness Tribunal was directed to consider application. JUDGMENT Upon hearing of the parties, we are of the view that the facts of this petition are such as can be disposed of finally right at this stage, without calling for any counter affidavit. The petitioner moved an application under section 256(1) of the Income tax Act, 1961, with a delay of 17 days and made an application for condonation of delay, stating that the applicant being 80 years old and ill, could not contact his counsel well in time and, therefore, the application was delayed by 17 days. The Tribunal rejected the application for condonation of delay, without rejecting the contention…

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