1991 (3) TMI 55

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....J. -This writ petition is directed against an order of the Income-tax Appellate Tribunal, Allahabad, dismissing the application for condoning the delay in filing the application under section 256(1) of the Income-tax Act. A few dates may be given : The Tribunal disposed of the appeal on April 22, 1987. An application under section 256(1) has to be filed within sixty days of the date of service of ....

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....or concerned in any manner with the firm, service upon him was no service ; service will be valid only when the said order was handed over to a partner of the firm. The mode of service upon a firm is set out in section 282(2)(c) of the Act. The petitioner was no doubt ill-advised in asking for condonation of delay on those facts but this defect in the prayer should not disentitle him to the relief....