Deb, J. - (1.) The following questions were framed by this court under Section 66(2) of the Indian Income-tax Act, 1922 : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the period of limitation was to be computed from January 14, 1965, and as such the appeal was not within time?"
(2.) The assessment of the case relates to the assessment for the year 1961-62. The assessment order was passed by the Income-tax Officer on December 23, 1964. The assessee received the notice of demand on January 13, 1965, and filed the appeal on February 15, 1965, before the Appellate Assistant Commissioner and before whom it was contended on behalf of the assessee that the appeal was not out of time, for, according to the assessee, the notice of demand was received on January 14, 1965 and not on the 13th January, 1965. But this contention was not accepted by the Appellate Assistant Commissioner, who rejected the appeal as filed beyond time.
(3.) The assessee then preferred an appeal before the Tribunal and it was contended on its behalf that the notice of demand was received on January 14, 1965, but not the assessment order, which was received on January 16, 1965, by the assessee and, accordingly, the appeal was filed within time and should have been entertained by the Appellate Assistant Commissioner. The Tribunal observed that 30 days for filing that appeal was to be computed from the date on which the notice of demand was received by the assessee and not from the alleged date on which the assessment order was received. The Tribunal, further observing that the plea that the assessment order was received on January 16, 1965, was not taken by the assessee before the Appellate Assistant Commissioner and having been taken for the first time before the Tribunal, did not allow the assessee to agitate it and dismissed the said appeal.;