TMI Blog1997 (7) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... ciation. The assessee filed an appeal before the Commissioner of Income-tax (Appeals), which was accepted. Against the order of the Commissioner of Income-tax (Appeals), the Revenue filed an appeal before the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar. The Tribunal set aside the order of the Commissioner of Income-tax (Appeals) and restored the order of the Assessing Officer. The assessee filed a petition under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), claiming the following questions of law, said to be arising from the order of the Tribunal passed under section 254 of the Act : "1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the delay in filing the petition under section 256(1) of the Act before the Tribunal. Counsel for the assessee sought an adjournment to file a writ petition to challenge the portion of the order of the Tribunal declining to condone the delay in filing the petition under section 256(1) of the Act. The assessee has thereafter filed C. W. P. No. 6685 of 1997. Instead of challenging the portion of the order of the Tribunal declining to condone the delay in filing the petition under section 256(1) of the Act, the assessee filed the writ petition challenging the order of the Tribunal passed under section 254 of the Act on the merits. Today, during the course of arguments, counsel for the assessee made a prayer that the lapse on his part may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not accepting the explanation rendered by the assessee. In writ jurisdiction, we set aside the order of the Tribunal to the extent it refused to extend limitation in filing the petition under section 256(1) of the Act. The writ petition, accordingly, stands accepted. Reverting back to ITC No. 40 of 1994, we find that a question of law does arise from the order of the Tribunal. The Tribunal had refused to make a reference to this court in view of the judgment of this court in Jindal Brothers Rice Mills' case [1989] 179 ITR 470, which stands overruled by a subsequent judgment rendered by their Lordships of the Supreme Court in P. J. Chemicals Ltd.'s case [1994] 210 ITR 830. Accordingly, we direct the Income-tax Appellate Tribunal, Amrits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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