https://www.taxtmi.com/caselaws?id=64947 The judgment clarified the calculation of the limitation period for filing reference applications under section 256(1) of the Income-tax Act, 1961. It emphasized that serving the order to the Chief Commissioner was not sufficient compliance with section 254(3) and that the order had to be served on the Commissioner concerned for the limitation period to begin. The Tribunal held that the applications were within the limitation period as the orders were served on the Commissioner concerned in accordance with its instructions. The decision stressed the significance of adhering to procedural requirements for timely filing of reference applications. en-us Fri, 17 Aug 1990 00:00:00 +0530 Fri, 11 Feb 2011 13:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64947 The judgment clarified the calculation of the limitation period for filing reference applications under section 256(1) of the Income-tax Act, 1961. It emphasized that serving the order to the Chief Commissioner was not sufficient compliance with section 254(3) and that the order had to be served on the Commissioner concerned for the limitation period to begin. The Tribunal held that the applications were within the limitation period as the orders were served on the Commissioner concerned in accordance with its instructions. The decision stressed the significance of adhering to procedural requirements for timely filing of reference applications. Case-Laws Income Tax Fri, 17 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64947