BANSIDHAR MOHANTI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a reference by the Income -tax Appellate Tribunal under Section 66(1), Income -tax Act, for a decision by this Court of the following question of law: 'Whether on the above facts and circumstances of this case the order of the Appellate Assistant Commissioner not admitting the appeal which was admittedly barred by limitation was an order passed under Section 30(2), Income -tax Act or was an order passed under Section 31 of the Act.'

(2.) THE material facts are as follows: The assessee was assessed to income -tax for the year 1946 -47 and the demand notice was served on him on 6 -5 -1948. He applied for a copy of theassessment order on 28 -5 -1948 and it was supplied to him on 9 -6 -1948.

(3.) FROM time to time various High Courts in India appear to have taken a somewhat liberal view as regards construction of Sections 31 and 33 so as to confer a right of appeal on an assesses against the orders of an Appellate Assistant Commissioner refusing to admit an appeal under some circumstances. But in a recent decision of the Supreme Court cited above, a very strict construction was put on Sections 30, 31, 33 and 66(1) and it was held that unless the order of the Appellate Assistant Commissioner could be held to come within the strict terms of Section 31, no appeal lay to the Tribunal under Section 33 and no reference to the High Court could be made under Section 66(1).