https://www.taxtmi.com/caselaws?id=24834 The court dismissed both writ petitions challenging the rejection of a reference application for delay in filing under section 256(1) of the Income-tax Act. Emphasizing the importance of adhering to statutory time limits, the court upheld the Tribunal's decision, ruling that special legislation prevails over general laws of limitation. The judgment underscored the necessity for parties to comply with prescribed timeframes in legal proceedings, affirming the efficiency and intent of procedural laws in concluding litigation. en-us Wed, 01 Jul 1987 00:00:00 +0530 Fri, 22 Jan 2010 16:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24834 The court dismissed both writ petitions challenging the rejection of a reference application for delay in filing under section 256(1) of the Income-tax Act. Emphasizing the importance of adhering to statutory time limits, the court upheld the Tribunal's decision, ruling that special legislation prevails over general laws of limitation. The judgment underscored the necessity for parties to comply with prescribed timeframes in legal proceedings, affirming the efficiency and intent of procedural laws in concluding litigation. Case-Laws Income Tax Wed, 01 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24834