SUBBIAH PILLAI AND SONS S Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Calcutta, has referred to this court under Section 66 (1) of the Income-tax Act the Following questions :-

(2.) HAVING no information with regard to the procedure which he was to follow, he did what a sensible man would do in the circumstances. He drafted his petition of appeal and posted it to the office of the commissioner of Income-tax, Madras, with the request that it should be forwarded to the Tribunal. Before the Act was amended any order passed by the Appellate Assistant Commissioner could only be challenged before the Commissioner and obviously he was the proper person to address. The petition of appeal was received by the Commissioner to the Appellate Tribunal three days later, which was still in time. The period of sixty days expired on the 2nd of February, but this was a Sunday and therefore the period was extended to the 3rd February. The petition was received in the office of the Tribunal on the 10th February, which in itself gives an indication of the time taken tin the post.

(3.) REFERENCE answered accordingly.