1942 (2) TMI 19

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..... under Section 66 (2) of the Act because he thought that the application was barred by time. The facts are that the Assistant Commissioners order was passed on the 3rd of January 1939 of January 1939, and it is common-ground that the application under Section 66 (2) of the Act would have been in time up to the 13th March 1939. An application asking for a reference under Section 66 (2) was filed .....

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..... is application within the time prescribed. This view is right. There is Section 66 (7-A) of the Act which says: Section 5 of the Indian Limitation Act, 1908, shall apply to an application to the High Court by an assessee under Sub-section (3) or sub-section (3-A). There is, however, no provision authorising the Commissioner to have recourse to Section 5 of the Limitation Act, 1908, .....

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