https://www.taxtmi.com/caselaws?id=15601 The High Court allowed the application for condonation of delay of 26 days in seeking reference under section 256(1) of the Income-tax Act, 1961. Emphasizing the need for a liberal approach in considering delays, the Court held that genuine reasons provided, such as misplacement of the original order, should be taken into account. It noted that parties should not suffer for counsel's lapses, especially for short delays, and set aside the Tribunal's rejection, highlighting the importance of fair chances for parties in legal proceedings. en-us Wed, 14 Jul 1999 00:00:00 +0530 Wed, 26 Aug 2009 12:54:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15601 The High Court allowed the application for condonation of delay of 26 days in seeking reference under section 256(1) of the Income-tax Act, 1961. Emphasizing the need for a liberal approach in considering delays, the Court held that genuine reasons provided, such as misplacement of the original order, should be taken into account. It noted that parties should not suffer for counsel's lapses, especially for short delays, and set aside the Tribunal's rejection, highlighting the importance of fair chances for parties in legal proceedings. Case-Laws Income Tax Wed, 14 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15601