9911796707
TMI Blog1963 (4) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 relates to the period 1958-59 and rule No. 2 relates to 1959-60. A common question is involved in these three cases and they can be disposed of by one judgment. The short point which requires consideration is whether section 67A of the Act applies to the present case and whether the applicants were entitled to the exclusion of the time which they required for obtaining the certified copies of the order passed by the Appellate Tribunal. The three assessees filed an appeal before the Appellate Tribunal which was rejected. The copy of the order is alleged to have been sent to the assessees under section 33(4) of the Act. Thereafter, applications were filed under section 66(1) of the Act for reference to the High Court certain questi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt, if it is of opinion that the decision of the Tribunal rejecting the application under section 66(1) on the ground of limitation is erroneous, can allow the application and direct the Tribunal to treat the application as having been filed within time and dispose of it in accordance with the law. The contention of the petitioners is that the decision of the Tribunal in rejecting the application on the ground that it is filed beyond time is erroneous, as section 67A applies to these cases and if the time required in obtaining the certified copy of the order is excluded, the applications will be within time. The only question for consideration is whether the petitioner can get the benefit of section 67A. The language of section 67 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting an appeal, the time required for obtaining a copy of the decree and judgment must be excluded, even though by the rules of the court it is not necessary to obtain such copies. The authorities were all considered and on the grammatical construction of section 12 it was held by their Lordships that the fact that the copies are not required is not relevant for limiting the scope of the wide language of section 12. The next contention is that the time cannot be said to be required in obtaining the copy in the cases where the copy has already been supplied to the assessee under section 33(4). The legislature has not drawn any such distinction and the language, in our opinion, does not justify introducing any such limitation in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 268 of the Income-tax Act, 1961, which has replaced section 67A. The new section 268 reads as follows: In computing the period of limitation prescribed for an appeal or an application under this Act, the day on which the order complained of was served and, if the assessee was not furnished with a copy of the order when the notice of the order was served upon him, the time requisite for obtaining a copy of such order, shall be excluded. This section corresponds to section 67A. Under this section the time requisite for obtaining a copy of the order is not available if a copy of the order is furnished to the assessee when the notice is served on him. If under section 67A the time requisite for obtaining the copy is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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