2003 (11) TMI 51

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the Department. The petitioner has challenged the constitutional validity of the proviso to section 256(1) of the Income-tax Act, 1961, which permits the application under section 256(1) to be filed within further period not exceeding 30 days than that prescribed in the main part of section 256(1), i.e., 60 days. Thus the proviso permits the filing of a reference application within 90 days in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eference application could not for some reason be filed within 90 days and the party can show that he had sufficient cause for the delay then the High Court under article 226 of the Constitution can give relief because it is well settled that alternative remedy is not an absolute bar to a writ petition. We are not inclined to declare the proviso ultra vires. In fact, if we declare the impugned pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X