2003 (11) TMI 51

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....or the Department. The petitioner has challenged the constitutional validity of the proviso to section 256(1) of the Income-tax Act, 1961, which permits the application under section 256(1) to be filed within further period not exceeding 30 days than that prescribed in the main part of section 256(1), i.e., 60 days. Thus the proviso permits the filing of a reference application within 90 days in ....