1999 (7) TMI 35

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....led against the orders rejecting the application filed for condonation of delay of 26 days in seeking reference under section 256(1) of the Income-tax Act, 1961. A common order in the appeals filed by the petitioner was passed by the Tribunal on November 25, 1997, for the assessment years 1988-89 and 1989-90 which was received by counsel for the petitioner on December 20, 1997. The last date for f....

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...., the application for reference has to be filed within 60 days from the date it was served and the proviso therein contemplates condoning the delay up to a period of 30 days. It is evident from the affidavit that the delay has occurred due to misplacement and not tracing the original order in the office of counsel. Normally, as laid down in various pronouncements, the delay aspect has to be libera....