COMMISSIONER OF INCOME TAX Vs. GOODWILL INDIA LTD.

JUDGEMENT

(1.) THIS reference under s. 256(1) of the IT Act, 1961 was received in this Court in 1985. For about 20 years the paper books were not filed. 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 133 days in filing the paper books. All that is stated in the application for condonation of delay is that the files got mixed up. This is hardly an explanation. Dismissed.