https://www.taxtmi.com/caselaws?id=22150 The High Court of Delhi ruled on the timeliness of an application under section 256(1) of the Income-tax Act, 1961. The Court held that service on the Commissioner of Income-tax triggered the period for filing a reference application, emphasizing the legislative intent and the absence of the term "Chief Commissioner" in the provision. The Court dismissed the writ petition, emphasizing the importance of serving the Commissioner for initiating reference applications under the Act and upholding the decision that the limitation period began upon service on the Commissioner. en-us Fri, 22 Mar 1991 00:00:00 +0530 Mon, 07 Dec 2009 15:37:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22150 The High Court of Delhi ruled on the timeliness of an application under section 256(1) of the Income-tax Act, 1961. The Court held that service on the Commissioner of Income-tax triggered the period for filing a reference application, emphasizing the legislative intent and the absence of the term "Chief Commissioner" in the provision. The Court dismissed the writ petition, emphasizing the importance of serving the Commissioner for initiating reference applications under the Act and upholding the decision that the limitation period began upon service on the Commissioner. Case-Laws Income Tax Fri, 22 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22150