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Appeal----   ---- Limitation Notice of demand not enclosed with memorandum of appeal Validity of presentation Income tax Act (XI of 1922), S. 30 (3) Income tax Rules, 1922, rr. 2, 21, Form B.   As there is no provision either in the Income tax Act, 1922 or in the rules made thereunder, making it obligatory on the assessee to file the notice of demand along with the appeal under section 30, an omission to file such notice along with the appeal is not a fatal defect in the presentation thereof. Paragraph 2 of Form B to rule 21 of the Income tax Rules, 1922, impliedly contemplates an enclosure of the notice of demand, but it does not impose a mandatory obligation to enclose the notice of demand. The non production of the demand notice with the appeal petition is, therefore, only a mere irregularity which can either be dispensed with or rectified subsequently. Where an appeal was presented on May 20, 1954, within the prescribed time without enclosing the notice of demand, but a notice of demand was produced on May 24, 1954, after the period of limitation had expired :   Held, that the appeal must be treated as duly presented on May 20, 1954, and was not liable to be rejected on the ground that it was time barred.   Maharani Gyan Manjari Kuari v. Commissioner of Income tax (1944) 12 I T R 59 ref.   STATEMENT OF CASE   In compliance with the requisition of the High Court of Judicature at Madras under section 66 (2) of the Indian Income tax Act, 1922, in Civil Miscellaneous Petition No. 3853 of 1956, dated November 15, 1956, we state a case agreed to by both the parties and refer it to the High Court of Judicature at Madras. The question of law on which the Tribunal has been directed to state a case is as follows :   "Whether, on the facts and in the circumstances of the case, the appeal filed by the applicant before the Appellate Assistant Commissioner, dated May 20, 1954, and re presented on May 25, 1954, was barred by limitation?"   We shall, therefore, confine ourselves, as far as possible, to the facts relevant to that question.   The assessee was an individual having sources of income in India and abroad.…