TMI Blog1991 (3) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... l, Allahabad, dismissing the application for condoning the delay in filing the application under section 256(1) of the Income-tax Act. A few dates may be given : The Tribunal disposed of the appeal on April 22, 1987. An application under section 256(1) has to be filed within sixty days of the date of service of the order of the Tribunal. The application was, however, filed on November 17, 1987. Al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be valid only when the said order was handed over to a partner of the firm. The mode of service upon a firm is set out in section 282(2)(c) of the Act. The petitioner was no doubt ill-advised in asking for condonation of delay on those facts but this defect in the prayer should not disentitle him to the relief which he is entitled to in law. We find from the order of the Tribunal that it has not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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