SRINIVAS RAMANUJ DAS Vs. COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) THE point involved in this writ petition is one of limitation under the new income-tax Act, 1961 (Act No. 43 of 1961) which came into force with effect from april 1, 1962. The Income-tax Appellate Tribunal, Patna Bench (Camp-Puri)dismissed the asses-see's four consolidated reference applications purported to have been made under Section 256 (1) of the new Act, as time-barred.

(2.) THE material facts are these : The said four reference applications requiring the tribunal to make a statement of the case and refer certain questions of law are said to have arisen out of Tribunal's consolidated order in. I. R. A. Nos. 2480, 2481, 2482, 2483 and 2484 of 59-60 in respect of assessment years 1953-54, 1954-55, 1955-56, 1956-57 and 1957-58. The appeals in respect of assessment for this period of 5 years were filed under the provisions of the Income Tax Act, 1922 (hereinafter referred to as Act of 1922 ). On May 25, 1963 the Tribunal disposed of the said appeals under Section 33 of the Act of 1922, On June 22, 1963 the assessee received the consolidated order of the Tribunal in the said appeals. The time-limit of 60 days for filing an application to the Tribunal for reference to the High Court expired on August 21, 1963. It was not until August 22, 1963 that is one day after the expiry of the lime-limit that the assessee petitioner's applications for reference. to the High Court were received at the tribunal Office at Patna. Admittedly the said applications were filed beyond time by one day. Then the assessee bad filed four petitions for condonation of delay in filing the reference applications. It was submitted on behalf of the assessee that the reference applications, were posted by Air Mail on August 19, 1963 and should have in due course reached the Tribunal Office at Patna by August 21, 1963, that is to say within time. The Tribunal, however refused to condone delay and dismissed the applications as barred by limitation on the ground that this case on facts is governed by the Act of 1922 and that the Tribunal has no power to extend the time limit fixed by Section 66 (1) of the Act of 1922.

(3.) IN support of his contention that the applications are not barred by limitation the assessee relies on Section 256 of the new Act read with the proviso thereto which lays down-