Law: Income Tax Act, 1922

Section: 30(1),30,23,67A,66

Section 247, read with section 268, of the Income-tax Act, 1961 [Corresponding to section 30, read with section 67A, of the Indian Income-tax Act, 1922] - Appeal by partner - Assessment years 1957-58 and 1958-59 - Both 'B' and 'M' were partners in a firm on which assessment was made At first, 'B' filed an appeal - While said appeal was pending another appeal was filed by 'M' - Whether appeal filed by 'M' was competent under second proviso to section 30(1) of 1922 Act - Held, yes - Whether period spent by 'M' in obtaining copy of assessment order was to be excluded and after excluding such period, holding appeal of 'M' was within period of limitation - Held, yes FACTS There existed a firm consisting of four partners including 'B' and 'M'. For the assessment year 1957-58 and 1958-59, the firm was assessed. An appeal was filed by 'B'. That appeal was disposed of by the AAC on 28-7-1962. In the meanwhile, 'M' filed an independent appeal on 5-5-1962. The appeal of 'M' was dismissed by AAC on the ground that the appeal was barred by time, and that in view of the prior appeal filed by 'B' another appeal by 'M' was not maintainable.On further appeal by 'M', the Tribunal held that a appeal of 'm' within time, and was maintainable in spite of the fact that another appeal had been previously filed by 'B' On reference: HELD In the instant case 'B' and 'M' were both partners of the dissolved firm. They both had a right of appeal under the second proviso to section 30(1).of the 1922 Act Ordinarily, there should be no difficulty in consolidating such appeals filed by two different partners of a dissolved firm, some difficulty may arise if a partner files an appeal after the decision of an appeal by another partner. But no such difficulty arose in the instant case. At first 'B' filed his appeal. Subsequently, 'M' filed his appeal on 5-5-1962. The two connected appeals were pending before the AAC in May, 1962. 'B' appeal was not disposed of till 28-7-1962. There was thus no difficulty in consolidating the two appeals and disposing of them by one order at any time between 5-5-1962 and 28-7-1962. The Tribunal was justified in holding that 'M's appeal was competent under the…

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