AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
Home / 
2003 (11) TMI 51
X X X X Extracts X X X X
X X X X Extracts X X X X
....r the petitioner and learned counsel for 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 ....