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Section 269G(1) of the Income-tax Act, 1961 - Acquisition of immovable properties - Appeal against acquisition - Whether appeal filed under section 2696(1) should necessarily be accompanied by a certified copy of acquisition order of competent authority and, therefore, time taken for such certified copy, i.e., between date of application and date of furnishing of certified copy of order, must be excluded for calculating limitation period - Held, yes Facts The appellant was the transferee of property in respect of which proceedings had been taken under Chapter XX-A. On appeal before the Tribunal under section 269G(1), the revenue raised a preliminary objection that since the appeal was filed beyond 30 days from the date of service of the order and also beyond 45 days from the date of the order, the appeal itself was time barred. The Tribunal upheld the revenue's objection and dismissed the appeal as time barred. On appeal, the appellant contended that inasmuch as the statutory rules required him to enclose a certified copy along with his memo of appeal, he had applied for certified copy and presented the appeal along with the certified copy and, hence, when the time taken for supplying the certified copy was excluded, his appeal became within period of limitation. Held Section 269G(1 ) should be read along with rule 48F and Form No. 37F and if so read, it would follow that an appeal to the Tribunal should necessarily be accompanied by at least one certified copy of the order. It is true that the expression 'certified copy' is not defined either in Chapter XX-A of the Act or in Part XB of the Rules. But in such a situation the meaning to the said expression in the Indian Evidence Act, 1872 has to be adopted. Once it is held that an appeal preferred under section 269G(1) should necessarily be accompanied by a certified copy, it would be reasonable to hold that the time taken for such certified copy, i.e., the period between the date of application and the date of furnishing of the copy, must be excluded. If the said period is excluded, in the instant case, the appeal preferred by the appellant before the Tribunal under section 269G(1), would be within the period…

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