Petition Dismissed for Late Filing under Income-tax Act

The court dismissed the petitioner's petition under section 256(2) of the Income-tax Act, 1961, as the application was filed late by 86 days, surpassing the 30-day limit for condonation. This decision was made as the earlier application had also been dismissed due to delay.

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The petitioner filed a petition under section 256 of the Income-tax Act, 1961, for a direction to refer questions of law to the court. The Tribunal dismissed the application as it was filed late by 86 days, exceeding the 30-day limit for condonation. The court dismissed the petition under section 256(2) as the earlier application was dismissed on the ground of delay.

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