Commissioner of Income Tax vs D.M.K.S. Maintenance Trust

The petitioner has filled the present petition u/s 256 of the Income Tax Act, 1961, for a direction that the Tribunal should be required to refer four question of law of this court.

The application of the petitioner u/s 256(1) in respect of the assessment year 1980-81 was dismissed by the tribunal on the ground that it was filed late by 86 days. According to section 256(1) the Tribunal has jurisdiction to condone the delay only up to 30 days. The Tribunal, vide its order dated July 23, 1986, noted that, as the delay was for a period of more than 30 days, it had no jurisdiction to condone the delay. On this ground alone, the application u/s 256(1) was dismissed.

The present petition u/s 256(2) is against that order of the Tribunal. In view of the fact that the application u/s 256(1) was dismissed as being barred by limitation, the question of an application u/s 256(2) being filed cannot arise. It is only when an application u/s 256(1) is dismissed on merits that an application u/s can be filed, it being so, the present petition is dismissed. No cost.