COMMISSIONER OF INCOME TAX Vs. BHARAT HEAVY ELECTRICALS

JUDGEMENT

(1.) This petition under Section 151 of the Code of Civil Procedure prays for condonation of delay in re-filing the Income-tax Case after it was returned by the registry for removing the objections stated in the note sheet attached to the case.

(2.) The petitioner filed a petition under Section 256 (2) of the Income-tax Act, 1961 (hereinafter referred to as the Act) praying for a direction to the Income-tax Appellate Tribunal for short called the Tribunal (to state a case and to refer to this Court the proposed questions of law for its opinion. In the petition, facts, giving rise to it are narrated. A copy of the order of the Income-tax Officer is purported to be enclosed as Annexure P-l. A copy of the order of the Commissioner of Income-tax (Appeals) is purported to have been enclosed as Annexure P-2. A copy of the order of the Tribunal in second appeal is purported to have been enclosed as Annexure P-3. A copy of the order of the Tribunal declining to refer the qucs lion of law is purported to have been enclosed as Annexure P-4. It is also averred that the Tribunal in its order dated April 12, 1982 served on the petitioner on May 17. 1982 declined to refer the question of law. The petition was filed on November 16. 1982. A petition to the High Court under subsection (2) of Section 256 for an order requiring the Tribunal to state a case and refer it to the High Court has to be made within six months from the date on which the petitioner is served with notice of refusal by the Tribunal to state a case. Admittedly, the petition has been filed within prescribed limitation.

(3.) The petition was scrutinised and examined by the registry of the Court. A Deputy Registrar of this Court is authorised to return for amendment, within a time to be specified in an order to be recorded by him on the petition, any petition not drawn up in conformity with the directions, orders or in law. The Deputy Registrar found that Annexures P-l to P-4 purported to have been attached with the petition were not in fact enclosed even though mentioned in the index of the papers filed. The Joint Registrar by his order dated November 23, 1982 recorded .that all-the documents mentioned in theindex_are required to be filed and the petition was directed to be returned and to be re-filed within a week. The counsel for the petitioner refiled the petition along with the annexures P-l to P-4 on June 28, 1983.