Law: Income Tax Act (XI of 1922)

Section:

  Income-tax Act (XI of 1922), S. 26-A read with rule G(2) first proviso-Application for renewal of registration for assessment years 1951-52 to 1953-54 filed after 31st January 1955, held, time -barred-Proviso does not particularise assessment year 1955-56 only Interpretation of statutes-Achievement of object of enactment must be seen.   Income-tax Act (XI of 1922), S. 26-A read with rule 6(2) proviso-Contemplates applications for registration and not for condonation- of delay.   Income-tax Act (XI of 1922), S. 66(2)-Question not required to be stated by Appellate Tribunal-Assessee not competent to raise before High Court.   Income-tax Act (XI of 1922), S. 26-A read with rule 6(2) Renewal application-Late ling after grant of registration for earlier year-Good ground for condonation in circumstances of case-Obiter   JUDGMENT   INAMULLAH, J.-This is a reference by the Income-tax Appellate Tribunal, Karachi Bench, Karachi under sections 66(1) oft he Income-tax Act. The Tribunal has referred the following question for our decision   "Whether on the true construction of the first proviso of rule 6(2) of the Income-tax Act, the Renewal Applications for the assessment years 1951-52, 1952-53 and 1953-54 filed by the assessee on 4th October 1955 were time-barred."   The material facts giving rise to the reference are these :-   The assessee Messrs Pak Chemical and Motor Company, Karachi is a Firm. The assessee's first assessment was for the assessment year 1950-51. It made an application for registration of the firm under section 26-A of the Income-tax Act on 3rd March 1955. The assessment proceedings for that year were completed on the 8th March 1955 and the firm was registered under section 26-A of the Act on the same date. For the assessment years 1951-52, 1952-53 and 1953-54 the assessee filed returns on 4th October 1955. It also filed applications for renewal of registration of the firm on the same date.   The Income-tax Officer refused registration for renewal of the firm for all the threeassessment years on the ground that the applications bad not been submitted within the prescribed time. The…