2000 (5) TMI 25 - HC - Income Tax

Summary

The High Court of Delhi ruled that the period of limitation for filing a reference application under section 256(1) of the Income-tax Act commences from the service of the order on the Commissioner of Income-tax concerned, not on a Commissioner without jurisdiction. The Tribunal's decision dismissing the application on the ground of limitation was set aside, and the matter was remanded back for consideration on its merits.