DIGVIJAY NARAIN SINGH Vs. UNION OF INDIA UOI

JUDGEMENT

(1.) Heard learned counsel for the petitioner and learned counsel for the Department.

(2.) The petitioner has challenged the constitutional validity of the proviso to Section 256(1) of the Income-tax Act, 1961, which permits the application under Section 256(1) to be filed within further period not exceeding 30 days than that prescribed in the main part of Section 256(1), i.e., 60 days. Thus the proviso permits the filing of a reference application within 90 days in appropriate cases.

(3.) Learned counsel for the petitioner submits that there may be cases where the reference could not be filed even within 90 days. Learned counsel for the petitioner invited our attention to Sections 249(3), 253(5) and other provisions of the Income-tax Act where there is no maximum period prescribed for condoning the delay by the authorities.