2001 (6) TMI 36 - Income Tax

Extract:
....... CBDT 2000 243 ITR 101 (AP) to which one of us (Chief Justice) was a party. In that case also, the Division Bench found no valid reason for condonation of delay. On that short ground itself, similar writ petition was rejected by the Andhra Pradesh High Court. The position is the same in the present case also. The writ appeal is therefore dismissed.