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<h1>Income-tax Act: Court allows petition under section 256(1) despite delay, directs Tribunal to reconsider.</h1> The High Court of Allahabad allowed the petition under section 256(1) of the Income-tax Act, 1961, despite a 17-day delay due to the petitioner's age and ... Writ The High Court of Allahabad allowed the petition filed under section 256(1) of the Income-tax Act, 1961, with a delay of 17 days, citing the petitioner's age and illness as reasons for the delay. The Tribunal's rejection of the application for condonation of delay was overturned by the High Court, which directed the Tribunal to entertain the application and dispose of it on merits according to law. (Case Citation: 1989 (1) TMI 52 - Allahabad High Court)
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