https://www.taxtmi.com/caselaws?id=27065 An application under section 256(2) of the Income-tax Act, 1961 had to be presented in court in the manner required by the applicable court rule. Because the application was sent by post instead of being filed before the court, it did not comply with the prescribed mode of presentation. The High Court therefore treated it as not entertainable and dismissed it as not maintainable for failure to follow the mandatory procedure. en-us Thu, 18 Apr 1985 00:00:00 +0530 Wed, 10 Feb 2010 15:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27065 An application under section 256(2) of the Income-tax Act, 1961 had to be presented in court in the manner required by the applicable court rule. Because the application was sent by post instead of being filed before the court, it did not comply with the prescribed mode of presentation. The High Court therefore treated it as not entertainable and dismissed it as not maintainable for failure to follow the mandatory procedure. Case-Laws Income Tax Thu, 18 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27065