Short Note : 1. The Order of the Income-tax Tribunal refusing to state the case was received by the assessee on 27-10-72. The application under section 256 (2) of the Indian Income-tax Act should have been filed within six months from the date on which the asscssee was served with notice of refusal of the order of the Tribunal to start a case under section 256 (1) of the Act. The application was barred by limitation. Held: The assessee has filed two affidavits to make out a case that he, was prevented by sufficient cause from filing the application within limitation. One of the affidavits is by Vishwanath Todi who is a Director of the Company. He has stated that he received the envelop containing the order of the Appellate Tribunal on 30-10-72 and opened the same on that date and that as he received the envelop on 30-10-72 he put the date on the envelop as 30-10-72. The envelop containing the order was in fact received by Hajarilal Aror on 27-10-72. He sworn an affidavit that he did receive the said envelop and he sent it to the Director of the Company which reached him on 30-10-72. The envelop containing the order was in fact received by Hajarilal Arora on 27-10-72. He sworn an affidavit that he did receive the said envelop and he sent it to the Director of the Company which reached him on 30-10-72. These affidavits do not make out a sufficient cause for filing of the application after the period of limitation. Shri Vishwanath Todi has not stated in the affidavit that when he received the envelop in the office he enquired of from Hajarilal Arora as to when the envelope containing the order of the Tribunal was received by him. In the circumstances it cannot be said that due care and caution was exercised by Vishwanth Todi in the matter. In the circumstances it cannot be said that there was any cause much less sufficient cause which prevented the assessee from filing the application within the presented period by section 256 (2) of the Act. Petition dismissed.