https://www.taxtmi.com/caselaws?id=16600 The Income-tax Appellate Tribunal initially dismissed the assessee's petition under section 256(1) of the Income-tax Act due to a delay of 23 days and on the merits, citing a judgment of the Punjab and Haryana High Court. However, the High Court accepted the assessee's challenge, ruling that the Tribunal had jurisdiction to condone the delay up to 30 days. The High Court set aside the Tribunal's decision, accepted the writ petition, and directed the Tribunal to refer the question of law to the Court for consideration. en-us Tue, 15 Jul 1997 00:00:00 +0530 Tue, 08 Sep 2009 17:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16600 The Income-tax Appellate Tribunal initially dismissed the assessee's petition under section 256(1) of the Income-tax Act due to a delay of 23 days and on the merits, citing a judgment of the Punjab and Haryana High Court. However, the High Court accepted the assessee's challenge, ruling that the Tribunal had jurisdiction to condone the delay up to 30 days. The High Court set aside the Tribunal's decision, accepted the writ petition, and directed the Tribunal to refer the question of law to the Court for consideration. Case-Laws Income Tax Tue, 15 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16600