https://www.taxtmi.com/caselaws?id=62872 The Tribunal dismissed the reference applications as not maintainable due to being barred by limitation. It held that the limitation period should start from the date the order was served on the Chief Commissioner, emphasizing adherence to statutory provisions over private understandings. The Tribunal clarified that delays in forwarding orders by the Chief Commissioner should not extend the limitation period, and it cannot condone delays beyond 30 days as prescribed by law. en-us Wed, 17 Jan 1990 00:00:00 +0530 Sat, 22 Jan 2011 13:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62872 The Tribunal dismissed the reference applications as not maintainable due to being barred by limitation. It held that the limitation period should start from the date the order was served on the Chief Commissioner, emphasizing adherence to statutory provisions over private understandings. The Tribunal clarified that delays in forwarding orders by the Chief Commissioner should not extend the limitation period, and it cannot condone delays beyond 30 days as prescribed by law. Case-Laws Income Tax Wed, 17 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62872