Law: Income Tax Act (XI of 1922)

Section: 66(1),66(2),66(3)

Income-tax Act (XI of 1922)--------   ------ S. 66, subsections (1), (2) and (3)-Assessee's application for Reference under S. 66 (1) rejected by Appellate Tribunal as time-barred-Proper remedy for assessee in such case is to make application to High Court under subsection (3) of S. 66 and not under subsection (2) of S. 66.   If, on an application filed before it under subsection (1) of section 66 of the Income Tax Act, the Tribunal refuses to refer the case to the High Court on the ground that it is time-barred, the proper remedy of the assessee is to apply to the High Court under subsection (3) of section 66 of the Income Tax Act.   Where, therefore, the assessee files an application under subsection (2) of section 66 of the Income Tax Act; waiving the remedy allowed under subsection (3) of section 66 of the Act, he cannot be allowed the said remedy after the period of two months expressly mentioned in subsection (3) of section 66 of the Apt has clearly expired.      JUDGMENT AMIN AHMED, C. J.-These four applications purported to have been made under subsection (2) of section 66 of the Income Tax Act, 1922, as adapted in Pakistan are on behalf of an assessee. All these applications have been heard together as analogous matters, as they involve one and the same point, and are against an order made by the Appellate Tribunal under subsection (1) of section 66 of the Income Tax Act refusing to make a Reference to this Court. These applications, as it appears from the records, were presented before the Deputy Registrar of this Court on the 18th of January 1955. In respect of each of these applications a Rule was issued on the 16th of March 1955, as follows:-   "Let a Rule issue on the Income Tax Appellate Tribunal and the Commissioner of Income Tax to show cause why the Tribunal shall not be directed to state the following question of law raised in the petition of the petitioner for the opinion of this Court:   "Whether the Tribunal was justified in law in dismissing the appeal for default without applying its mind to the assess ment or the order which was the subject of the appeal as required by section 33,…