Limitation for tax reference petitions depends on a duly signed filing; an unsigned petition does not stop the clock.

An unsigned petition does not constitute a valid filing for limitation purposes where the statute requires a duly signed petition. The petition was initially presented within time but was returned with objections, including absence of a proper signature and an incomplete power of attorney. Because the completed petition was refiled only on 9 February 1982, after the six-month limitation period counted from the date of refusal, it was held time-barred and not maintainable, and the petition was dismissed.

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Issues: Whether the petition under section 256(2) of the Income-tax Act, 1961 was barred by limitation because it was effectively filed only when a duly signed petition was refiled.

Analysis: The petition was first presented within time but was returned with objections, including want of proper signature and an incomplete power of attorney. The initial filing was unsigned and therefore did not constitute a valid petition. The completed petition was filed only on 9 February 1982, beyond the six-month limitation period counted from the date of refusal.

Conclusion: The petition was time-barred and not maintainable. It was dismissed.

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