BEHARI LAL LAXMINARAIN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal has referred the following three questions of law for opinion to this Court.

(2.) IN this case, we propose to take up question No. 2 first because, on the view, that we are taking on this question, it may not be necessary to answer questions Nos. 1 and 3 as they will not arise in case the second question is answered in favour of the assessee. On the facts mentioned, above, it Is clear that the memo of appeal was first presented within time on the 6th of July, 1949, as the period of 60 days started running with effect from the 12th of May, 1949. The memo of appeal having been presented, it had to be examined to see whether it wag in order and it was discovered that there were two defects : First the memo of appeal was not in the prescribed form and, secondly it was not accompanied by two other copies, so that there was non-compliance with the provisions of Rule 10 of the INcome Tax Appellate Tribunal Rules. Under Rule 13 of those rules, the Tribunal could proceed in two alternative ways. Either the Tribunal could reject the memo of appeal or the Tribunal could return it for being amended within such time as it might have allowed. IN the latter case, the memo of appeal, after amendment, could be re-presented, whereupon, according, to Rule 13, it would have been signed and dated by the officer authorised in this behalf by the Tribunal.