1989 (11) TMI 27

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....or a direction that the Tribunal should be required to refer four questions of law to this court. The application of the petitioner under section 256(1) in respect of the assessment year 1980-81 was dismissed by the Tribunal on the ground that it was filed late by 86 days. According to section 256(1), the Tribunal has jurisdiction to condone the delay only up to 30 days. The Tribunal, vide its ....