SHANTA BAI DEVARAO Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an application under section 66(3) of the Indian Income-tax Act to be referred to as the "Act" hereinafter.

(2.) TWO questions of law were formulated before us at the time of the hearing. It is the contention of the petitioner that in the circumstances of this case, the application "made" by the petitioner under section 66(1) of the Act must be considered as having been "made" within the period of limitation. Alternatively it is urged that even if the application had been "made" within time, this court has power under section 66(3) to direct the Tribunal to treat the application as having been "made" within the time fixed.

(3.) ACCORDING to Sri Vijayarangam, "making of an application is something different from presenting an application". He contrasts the language of section 66(1) with the language of section 30(2) wherein it is stated :