GOVIND SINGH BHAGWAN SINGH Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS is an application by the assessee under Section 256(2) of the Income-tax Act, 1961.

(2.) THE assessee filed an appeal before the Income-tax Appellate Tribunal in a case relating to the assessment year 1961-62. THE appeal was dismissed for default by the Appellate Tribunal on April 13, 1966. THE assessee applied under Section 256(1) of the Income-tax Act, 1961, for reference of certain questions of law to this court. THE Appellate Tribunal by its order dated September 14, 1966, rejected the application as barred by time; And now this reference has been made.

(3.) IN any view of the matter, whether the present application is considered as an application under Sub-section (2) or (3) of Section 66 or under Sub-section (2) of Section 256, this application cannot succeed.