GOVINDA CHOWDHURY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE point involved in this reference tor decision of this Full Bench is one of limitation, arising out of two applications under Section 66(3) of the Income-tax Act (Act XI of 1922), -- S. J. C. No. 4 of 1956 relating to the assessment year 1950-51 and S. J. C. No. 5 of 1956 relating to the assessment year 1951-52. THE facts, relevant for our purpose, are short and simple. In both the cases notice under Section 33(4) was received by the assessee on 17-6-1955 and the notice was dated 30-5-1955 informing him of the result of the appeal before the Tribunal -- THE assessee sent the reference applications under Section 66(1) by registered post on 12-8-1955, and the applications were received by the Tribunal on 18-8-1955, while the last date for filing the reference applications already expired on 16-8-1955. THE Tribunal accordingly rejected the applications as being out of time.

(2.) THE only point for consideration is whether on construction of Section 66(1) of the Income-tax Act (Act XI of 1932) read with Rules 7, 8 and 36 of the Appellate Tribunal Rules, 1946, the said applications were barred by limitations. THE question is whether the posting of the applications in the post office amounted to making of the applications on the date on which they were posted or on the date they were received in the Office of the Tribunal. In other words, to put it more simply, the question for determination is whether "the date of possession" or "the date of posting" will be the essential date for the purpose of limitation. For convenience of appreciation and ready reference, Section 66(1) and Rules 7, 8 and 36 of the Appellate Tribunal Rules, 1946, --made in pursuance of Sub-section (8) of Section 5A of the Act, -- are set out as follows: