Applicability of Sec.261 to SLP in Supreme court.

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..... the High Court u/s.261 of the I.T.Act and also regarding the correct provisions for counting the limitation where oral request/petition for obtaining the certificate of fitness from the High Court u/s. 261 has been rejected. 2.1 After Article 134A of the Constitution was inserted, the party aggrieved by the judgement of the Division Bench of the High Court in appeal has to orally request the Cour .....

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..... ct, 1963 in a case where leave to appeal was applied for but was refused by the High Court, the period of limitation shall be 60 days from the date of order of refusal. Therefore the limitation has to be counted from the date of the order of refusal passed by the Court. In a case where an oral request has been made to the Court for the grant of a certificate under Article 133 of the Constitution a .....

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..... eal has been done away with by deleting the provisions of rule 3 order XVI of the Supreme Court rules. Thus the option has been given to the aggrieved party either to file petition for leave to appeal in the High Court in the first instance and on rejection thereof to file a special leave petition in the Supreme Court or to come straight to the Supreme Court by filing a special leave petition. The .....

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..... Supreme Court rules and unless sec.261 of the I.T.Act is also suitably amended, the correct procedure in Income-tax references may be to apply to the High Court for issue of the necessary certificate u/s.261. The Board have been advised that under Article 136 of the Constitution a petition for special leave to appeal against any judgement, decree, determination, sentence or order in any case or m .....

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..... refused even though a certified copy of the application for leave to appeal to the Supreme Court. The Board have been advised that after a petition for leave to appeal has been decided by the High Court, the Department is competent to apply for a certified copy of the judgement within the prescribed period for the second time. The time taken for obtaining the certified copy of the said judgement .....

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