Law:

Section:

Section 256 of the Income-tax Act, 1961 [Corresponding to section 66(1) of the Indian Income-tax Act, 1922] - High Court - Reference to - Whether where application for making reference to High Court sent by registered post was received by Tribunal before expiry of limitation but money order for requisite fee, though, sent on same day, was received after period of limitation had expired, application could not be said to be time-barred and incompetent - Held, yes -Whether where, there was only one assessment order out of which two appeals arose, one by department and other by assessee, and common order was passed by Tribunal disposing of both appeals, it would be regarded as one order against which it was necessary to file only one application under section 66(1) of 1922 Act - Held, yes FACTS The assessee's appeal before the AAC was partly allowed. Against the appellate order there were two appeals before the Tribunal, one by the assessee and another by the department. The Tribunal consolidated both the appeals and disposed them of by one order dated 2-8-1968. It allowed the department's appeal and dismissed the assessee's appeal. This order was communicated to the assessee on 2-9-1968. On 28-10-68 the assessee made a reference application to Tribunal. The same day the assessee sent a money order for requisite fee. The reference application with postal receipt of money order was received by Tribunal on 30-10-1968; but the money order was received on 4-11-1968. The limitation for filing reference application expired on 1-11-1968. The Registrar informed the assessee that one application relating to these two appeals was not competent and that it should file another application relating to the other appeal. The assessee complied with the order under protest, and, made a fresh application relating to the appeal by the department. With this application also it sent another money order for Rs. 100. The Tribunal at first, disposed of the second application for reference and held it to be time-barred, as both the application and the money had been received beyond time. The Tribunal then took up the first application, which had been received in time and dismissed it on…

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