VEERASWAMI K Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an application by the assessee under Section 66'3) of the Income Tax Act questioning the correctness of the order of the Appellate Tribunal rejecting an application under Section 66(11 of the Act, on the ground that it was barred by limitation.

(2.) THE order of the Tribunal is the appeal is dated 11th January 1958 and it was received by the assessee on the 31st January 1958. An Advocate of this Court filed an application before the Tribunal for rectification of the order on the ground that it contained some mistake. He sought the rectification in his favour but eventually on the llth March 1958 a rectification was made by the Tribunal which was in fact against the assessee. THEreafter on the 31st March 1958 an application was presented on behalf of the assessee requiring the Tribunal to refer to the High Court certain questions of law as arising out of the order.

(3.) THIS view has not been accepted by some of the other High Courts, but we are bound by the decision of the Madras High Court and the decision of this Court. So far as this point is concerned, therefore, there is no difficulty.