COMMISSIONER OF INCOME TAX Vs. YODH RAJ BHALLA

JUDGEMENT

(1.) THE short point for decision in the present case is whether the appellate tribunal was justified in rejecting an application made under Section 66(1) of the Income-tax Act on the ground that it was barred by time.

(2.) THE principal point of law which the Commission of Income-tax, Delhi, required the Tribunal to refer to the high court was whether the said tribunal had Jurisdiction to hear and determine an appeal to which the Income-tax officer, Lahore, was party or to make an order directing the Income-tax officer, Delhi, to refund tax which had been levied and imposed by the authorities in Lahore.

(3.) THE Tribunals order dated the 30th October, 1949, was served on the Commissioner of Income-tax, Delhi, on the 5th December, 1949, but when the assessee applied to the Income-tax Officer, Delhi, for a refund of the tax in respect of which the appeal had been allowed, the latter replied that as the original assessment was made by the income tax officer, Lahore, and as the tax was paid in Lahore which formed part of the territory of Pakistan, the application for refund should be made to the income tax Department of Pakistan. THE position was further clarified by a communication dated the 13th January, 1950, from the Commissioner of Income-tax, Delhi, to the Assistant Registrar of the Tribunal at Delhi which was in the following terms :-