1989 (11) TMI 27

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....<br>Question Of Law<br>Judge(s) : C. L. CHAUDHARY., B. N. KIRPAL JUDGMENT The petitioner has filed the present petition under section 256 of the Income-tax Act, 1961, for a direction that the Tribu....

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....d that, as the delay was for a period of more than 30 days, it had no jurisdiction to condone the delay. On this ground alone, the application under section 256(1) was dismissed. The present petition....