OFFICIAL RECEIVER RAMNAD Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) -

(2.) THE petitioner is the official Receiver of Ramnad and in that capacity represents the estate of one P. P. V. CT. Chidambaram Chettiar. For the year 1941-1942 the petitioner was assessed to income-tax on the income the estate. THE petitioner challenged the correctness of the assessment and appealed, first to the Assistant Commissioner of Income-tax and then to the Income-tax Appellate Tribunal, Madras, in each case unsuccessfully. THE order of the Appellate Tribunal dismissing his appeal was received by the petitioner on the 12th May, 1944. He was of the opinion that the question involved was one which justified a reference to the High Court under Section 66 (1) of the Income-tax Act, but before taking steps in this direction he desired to have the sanction of the Subordinate Judge of Devakottai. Sanction was obtained and the petition was presented at the office of the Appellate Tribunal in Madras on the 11th July, 1944, the last day of the period of limitation. Section 66 (1) provides a period of 60 days for such an application.