https://www.taxtmi.com/caselaws?id=14989 The limitation period for filing a reference application under section 256(1) ran from service of the Tribunal's order on the Commissioner of Income-tax having jurisdiction over the assessee. Service on another Commissioner who lacked jurisdiction was irrelevant for computing limitation, because the right to seek reference vested only in the jurisdictional Commissioner. Applying the earlier controlling decision on the corresponding provision, the court held that the application was not time-barred on the basis of service on the non-jurisdictional Commissioner. The dismissal as barred by limitation was set aside and the matter was remitted for decision on merits. en-us Tue, 02 May 2000 00:00:00 +0530 Mon, 27 Jul 2009 15:11:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14989 The limitation period for filing a reference application under section 256(1) ran from service of the Tribunal's order on the Commissioner of Income-tax having jurisdiction over the assessee. Service on another Commissioner who lacked jurisdiction was irrelevant for computing limitation, because the right to seek reference vested only in the jurisdictional Commissioner. Applying the earlier controlling decision on the corresponding provision, the court held that the application was not time-barred on the basis of service on the non-jurisdictional Commissioner. The dismissal as barred by limitation was set aside and the matter was remitted for decision on merits. Case-Laws Income Tax Tue, 02 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14989