https://www.taxtmi.com/caselaws?id=63510 The Appellate Tribunal ITAT DELHI-B accepted the Revenue's application, leading to a favorable outcome for the Revenue. The Tribunal acknowledged the mistake in computing the limitation period for filing reference applications under section 256(1), emphasizing that the starting point for limitation should be the date of service of the order on the concerned Commissioner of Income-tax. The Tribunal clarified that the order refusing to entertain reference applications due to being time-barred falls under section 256, and exercised its inherent powers to rectify the error made by its Registry, thereby recalling its previous order and reinstating the reference applications for further consideration on merits. en-us Fri, 18 Feb 1994 00:00:00 +0530 Mon, 31 Jan 2011 14:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63510 The Appellate Tribunal ITAT DELHI-B accepted the Revenue's application, leading to a favorable outcome for the Revenue. The Tribunal acknowledged the mistake in computing the limitation period for filing reference applications under section 256(1), emphasizing that the starting point for limitation should be the date of service of the order on the concerned Commissioner of Income-tax. The Tribunal clarified that the order refusing to entertain reference applications due to being time-barred falls under section 256, and exercised its inherent powers to rectify the error made by its Registry, thereby recalling its previous order and reinstating the reference applications for further consideration on merits. Case-Laws Income Tax Fri, 18 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63510