1. WAHEEDUDDIN AHMAD, J.-The office note shows that the peti--petition is barred by 687 days. The explanation for condonation of delay is that the judgment of the High Court was passed on the 19th November 1969. The petitioner applied for certificate to under section 66-A (2) of the Income-tax Act, 1922., on the 28th February 1970, and the application was dismissed on the 15th September 1971.
2. Even if this time is excluded there is no explanation why the petitioner filed petition for special leave to appeal in the Supreme Court on the 7th October 1971. There is at least a delay from 15th September 1971 to 7th October 1971.
3. Mr. S. A. Nusrat, learned counsel for the petitioner, has contended that this time was taken for obtaining a copy of the order dated the 15th September 1971. No such copy was necessary to file in this Court. The next contention of Mr. Nusrat that the appeal is against the order dated the 15th September 1971, has also no force. By this order, the High Court has not modified its previous order.
4. It has only said that the decision of each case depends on its facts. The petition is dismissed as barred by time.