PANNALAL NANDLAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) A notice of motion has been taken out by the assessee in this reference for directing the Tribunal to raise an additional question of law. and a preliminary objection is taken by Mr. Joshi on behalf of the Commissioner that the notice of motion is barred by limitation.

(2.) THE order in respect of which the additional question of law is sought was passed on 22-12-1954 and the order was served upon the assessee on 11-1-1955, and the notice of motion is taken out on 25-7-1955. Clearly the notice of motion has been taken out more than six months after the service of the order and Mr. Joshi's contention is that the period of limitation is laid down in Section 66 (2) and by reason of that period of limitation the notice of motion is barred.

(3.) SECTION 66c2) deals with a case where the Appellate Tribunal refuses to state a case on the ground that no question of law arises, and it gives a right to the assessee or the Commissioner, as the case may be, to apply to the High Court, and if the High Court is not satisfied as to the correctness of the decision of the Appellate Tribunal the High Court may require the Appellate Tribunal to state the case and refer it; and this power can only be exercised within six months from the date on which he, i. e. , either the assessee or the Commissioner, is served with the notice of the refusal.