Citation : 2007 Latest Caselaw 118 Del
Judgement Date : 18 January, 2007
ORDER
1. This reference under Section 256(1) of the Income Tax Act, 1961 was received in this Court in 1985. For about 20 years the paper books were not filed.
Notwithstanding this, on 22-8-2005, six months time was granted to the revenue to file the paper books even though the High Court Rules permit only grant of three months time for this purpose.
2. In spite of six months time having been granted, there is a delay of 133days in filing the paper books. All that is stated in the application for condensation of delay is that the files got mixed up. This is hardly an explanation.
Dismissed.
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