- (1.) THIS application under Section 256(2) of the Income-tax Act, 1961, has been sent to this court by post by M/s. Peepul Iron and Steel Industries Ltd., Factory Area, Fazalganj, Kanpur, through managing director, Bhanu Shanker G. Bhatt, adult son of late Sri Govardhan Dass Bhatt. Office has submitted a report that in view of Rule 1 of Chapter XI of the Rules of the court, the application should have been presented in the court and should not have been sent by post. In our opinion, in view of the office report, this application is not entertainable inasmuch as in place of being presented in court, it has been sent by post which is not permissible under the Rules of the court. THIS application is accordingly dismissed. The applicant may be informed of this order on the address stated above by registered post.;