COMMISSIONER OF INCOME TAX Vs. AMMONIA SUPPLIES CORPORATION LIMITED

JUDGEMENT

(1.) THIS application has been made by the petitioner for condonation of delay in filing an application under S. 256(2) of the INCOME TAX ACT, 1961 (hereinafter referred to as "said Act") requiring the Tribunal to refer three questions of law which the Tribunal refused to refer to this Court by its order dated October 25, 1979, passed in the petitioner's application made under S. 256(1) of the said Act.

(2.) INASMUCH as the petitioner's application did not contain full particulars for condonation of delay, the Court, by its order dated April 14, 1988, directed the petitioner's counsel to file a detailed affidavit stating the dates on which the petition was returned for defects ; when were they refiled and who was the counsel handling the brief on these different dates. Pursuant to such directions, a supplementary affidavit was filed by the petitioner.

(3.) THE registry again raised objections on January 2, 1985, regarding certain defects in the petition and the said Shri Wazir Singh after removing the said defects refiled the same on January 5, 1985. The registry raised some objections and again returned the petition which was refiled by the said Shri Wazir Singh on January 31, 1985. On February 1, 1985, the registry noted as follows: