https://www.taxtmi.com/caselaws?id=24032 The court allowed the application for condonation of delay under section 256(2) of the Income-tax Act, 1961, emphasizing that litigants should not suffer due to lawyers' negligence. The delay in filing the reference application was attributed to the Commissioner's absence and subsequent holidays. The court criticized the Ministry of Law and lawyers for mishandling the proceedings but found no fault with the Commissioner. The judgment highlighted the importance of promptness and diligence in legal proceedings and imposed costs on the petitioner while emphasizing that individuals should not be penalized for their legal representatives' shortcomings. en-us Thu, 23 Apr 1987 00:00:00 +0530 Sat, 16 Jan 2010 11:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24032 The court allowed the application for condonation of delay under section 256(2) of the Income-tax Act, 1961, emphasizing that litigants should not suffer due to lawyers' negligence. The delay in filing the reference application was attributed to the Commissioner's absence and subsequent holidays. The court criticized the Ministry of Law and lawyers for mishandling the proceedings but found no fault with the Commissioner. The judgment highlighted the importance of promptness and diligence in legal proceedings and imposed costs on the petitioner while emphasizing that individuals should not be penalized for their legal representatives' shortcomings. Case-Laws Income Tax Thu, 23 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24032