COMMERCIAL AND INDUSTRIAL BANK LIMITED Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This is an application under Sub-section (3) of Section 82, 'Hyderabad Income Tax Act, against an order of the Income Tax Tribunal at Bombay declaring, that the application under Sub-section (1) of Section 82 was not filed within the prescribed period of sixty days, but was barred by one day. The Assessee by a letter posted on 18-9-1952, sought leave to appeal to the High Court against an order of the Tribunal dated 19-7-1952 which letter was received by the Registrar on 18-9-1952. In fact any application under Sub-section (1) of Section 82 ought to have reached the Tribunal on 17-8-1952. The Income Tax Tribunal held that even if the letter was treated as an application for reference, it was barred by one day, and the fact that it was despatched by post on 16-9-1952 did not make-any difference. In this view of the matter it dismissed the application as being time-barred.

(2.) The learned Advocate for the Assessee relying on the decision in the case of--Sri Popsing; Rice Mills v. Commissioner of Income Tax, Bihar and Orissa, 1949 AIR(Ori) 53 (A), contends that an application under Sub-section (1) of Section 82 can be sent by post as under the provisions of the said section it is not obligatory upon the Assesses-to present it in person, and since he has posted it within the time prescribed he has done all that he was required, in his power, to do, in order to require the Tribunal to refer to the High Court any question of law arising out of its order.

(3.) Sub-section (1) of Section 82, Hyderabad Income Tax Act (corresponding to Sub-section (1) of Section 66, Indian Income Tax Act) provides: