Law: Income Tax Act, 1922

Section: 30,30(1),(2)

[Income Tax Art, 1922 (XI Of 1922]........Section 30(1),(2)-Appeal to Appellate Assistant Commissioner-Limitation -The expression "appeal shall ordinarily be presented within thirty days...of receipt of notice if demand", in Section 30(2) -Whether means that in some cases period cm star! running from date of receipt of assessment order-Held no. Section 30(1) gives a statutory right of appeal to the assessee relating to the amount assessed under Section 23 of the Act. Section 30(2) provides that such appeal shall "ordinarily" be presented within 30 days of the receipt of the notice of demand, The word "ordinarily" only means that appeals should be filed within 30 days from the receipt of the notice of demand relating to the assessment and that, if under special circumstances, it cannot he filed within the prescribed time, the Appellate Assistant Commissioner can condone the delay in filing the appeal. It cannot be held to mean that in some cases the time will not begin to run until the receipt of the assessment order by the assessee. In all cases the period of limitation starts to run from the date of receipt of the notice of demand. ORDER DEB J.-The following questions were framed by this court under Section 66(2) of the Indian Income Tax Act, 1922 : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the period of limitation was to be computed from January 14, 1965, and as such the appeal was not within time ?" The assessment of the case relates to the assessment for the year 1961-62. The assessment order was passed by the Income Tax Officer on December 23, 1964. The assessee received the notice of demand on January 13, 1965, and filed the appeal on February 15, 1965, before the Appellate Assistant Commissioner and before whom it was contended on behalf of the assessee that the appeal was not out of time, for, according to the assessee, the notice of demand was received on January 14, 1965 and not on the 13th January, 1965. But this contention was not accepted by the Appellate Assistant Commissioner, who rejected the appeal as Sled beyond time. The assessee then preferred an appeal before the Tribunal and it was…

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