GENERAL AGENCIES INDIA LIMITED Vs. COMMISSIONER OF INCOME TAX
LAWS(P&H)-1954-10-1
HIGH COURT OF PUNJAB AND HARYANA
Decided on October 22,1954

GENERAL AGENCIES (INDIA) LTD. Appellant
VERSUS
COMMISSIONER OF INCOME-TAX Respondents

JUDGEMENT

Falshaw, J. - (1.) The following question has been referred to by the Income-tax Appellate Tribunal: "Whether on the facts and in the circumstances of this case the order of the Appellate Assistant Commissioner declining to admit the appeal was an order under Section 30(2) Income-tax Act and as such not appealable to the Tribunal?"
(2.) The facts of the case are that the appellant company called Messrs. General Agencies (India) Limited filed an appeal before the Appellate Assistant Commissioner under Section 30 of the Act with regard to the assessment year 1948-49 on 25-1-1949 against the assessment order of the Income-tax Officer. The appeal was filed within time, and a notice of a date of hearing was sent to the assessee under Section 31(1) of the Act. The hearing of the appeal was, however, adjourned from time to time for a very long period, Ultimately it came before the Appellate Assistant Commissioner on 8th April 1952 when it was discovered that the appeal, though filed in time, was defective as there was no copy of the notice of demand attached to it. The appellate Assistant Commissioner accordingly dismissed the appeal in these words - "It is the appellant's duty to see that the appeal petition was complete in all respects before filing it before an Appellate Authority. As the appellant failed to do it I decline to admit the appeal",
(3.) The assessee preferred an appeal against this order to the Appellate Tribunal which held that the order, being under Section 30(2) of the Act, was not appealable. The Tribunal, however, acceded to the assessee's petition under Section 66(1) and framed the above question. It appears from the documents printed that the case of the assessee has been that in fact at the time when the appeal was filed the necessary document was filed along with it, and he has been asking for an enquiry into this matter, but for the purpose of answering the question framed for us we must assume that the appeal was in fact filed without the necessary document, since this is the basis on which the statement of the case proceeds, & the assessee had not objected to the way in which the case was stated.;


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