CHATARBHAJ CHOGALAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE are three applications under Section 66(3), Indian Income-tax Act.

(2.) THE petitioner in all these three cases received notice of a decision of an appeal by the Income-tax Appellate Tribunal on 24-10-1950. He could apply for a reference to be "made to this Court under Section 66(1) of the Act within sixty days of the receipt of such notice. This period of sixty days expired on 23-13-1950.

(3.) IN this case the petitioner has urged that the order of the INcome-tax Appellate Tribunal rejecting his application us barred by time was erroneous.