https://www.taxtmi.com/caselaws?id=17041 The High Court declined to quash the Tribunal's order rejecting an application under s. 256(1) of the IT Act, 1961, due to the petitioner's failure to file within the limitation period. The Court also dismissed the petitioner's application under s. 254(2) for rectification, emphasizing that it was not the appropriate remedy. Despite discretionary writ jurisdiction being in favor of the petitioner, the Court refused to entertain the petition due to delay and laches, ultimately dismissing the case without costs. en-us Thu, 13 Nov 1997 00:00:00 +0530 Mon, 14 Sep 2009 17:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17041 The High Court declined to quash the Tribunal's order rejecting an application under s. 256(1) of the IT Act, 1961, due to the petitioner's failure to file within the limitation period. The Court also dismissed the petitioner's application under s. 254(2) for rectification, emphasizing that it was not the appropriate remedy. Despite discretionary writ jurisdiction being in favor of the petitioner, the Court refused to entertain the petition due to delay and laches, ultimately dismissing the case without costs. Case-Laws Income Tax Thu, 13 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17041