JUGGILAL KAMLAPAT Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE applications have been made under S. 66(2) of the Indian IT Act, 1922 (hereinafter called "the Act"). The assessee, Juggilal Kamlapat, are the bankers and carry on the business of banking. Assessment proceedings were taken against them for the years 1940 -41 to 1946 -47. The matter went up to the Income -tax Appellate Tribunal (hereinafter referred to as "the Tribunal"). After the Tribunal had decided the second appeal under S. 33 of the Act, an application was made by the assessee for the submission of a statement of case and certain questions of law to this Court under s. 66(1) of the Act. The application was allowed in respect of some questions, but dismissed in respect of the rest. The Tribunal made a statement of the case and referred some questions of law to this Court. That reference was numbered as IT Ref. No. 167 of 1955. While the reference was still pending, the assessee made applications requesting this Court to require the Tribunal to state the case and refer the other questions in respect of which they had applied to the Tribunal had not referred. The assessee, however, filed these applications under S. 66(4) of the Act. These applications came up before a Bench of this Court which dismissed them on the ground that those applications were not competent under S. 66(4) of the Act and could only lie under S. 66(2) of the Act. Reliance was placed by the Court on the decision of the Supreme Court in Kamlapat Motilal vs. CIT (1962) 45 ITR 266 (SC) : TC55R.840.

(2.) SOME time in July, 1962, the instant applications were made, but since they were barred by time, application under S. 5 of the Indian Limitation Act was also simultaneously made.

(3.) THE applications made under S. 5 of the Indian Limitation Act in connection with the instant applications were allowed on 5th Sept., 1963, and these applications have now come up for orders.