1970 (3) TMI 38 - HC - Income Tax

Application to review an order passed by this court on an application under section 66(3) of the Income-tax Act, 1922 treating the same as an original petition filed under article 226 - section 5 of Limitation Act is not applicable to proceedings under section 66(1) - that section cannot apply to a proceeding before a Tribunal like Income-tax Appellate Tribunal

Summary

The High Court of Kerala reviewed an order treating an application under section 66(3) of the Income-tax Act as a petition under article 226. The court initially upheld the application, citing the applicability of section 5 of the Limitation Act to proceedings under section 66(1). However, upon review, the court acknowledged an error in applying section 5 to proceedings before the Tribunal and set aside the order. Consequently, the court dismissed the writ petition, stating that section 5 of the Limitation Act is not applicable to proceedings under section 66(1).