Law:

Section:

Section 33(4) of the Indian Income-tax Act, 1922 - Appellate Tribunal - Order of - Whether section 33(4) of 1922 Act must be deemed to refer to an order by Tribunal which disposes of appeal against order of AAC - Held, yes - Tribunal expressed its opinion on certain points argued before it and called for further material to decide rest of appeal - After submission of report by ITO, it passed order finally disposing of appeal - Commissioner within sixty days of service of order by which Tribunal finally disposed of appeal, filed an application for reference of question of law which related to an item about which Tribunal had expressed its opinion in its first order - Said application was, however, dismissed as barred by time not having filed within sixty days of first order of Tribunal - Whether, on facts, first order of Tribunal could not be deemed to be order under section 33(4) of 1922 Act disposing of appeal - Held, yes - Whether, therefore, application of Commissioner was within time as limitation had to be calculated from date of service of notice of order which finally disposed of appeal - Held, yes FACTS An appeal under Section 33 of the 1922 Act was filed before the Tribunal. It involved consideration of several items about which the assessee had raised objections. The Tribunal dealt with each item separately. After expressing its opinion in respect of three items, when it came to the next item it found the materials before it insufficient and asked the ITO to make further investigations and make a report within three months of the receipt of its order dated 31-8-1946. After the receipt of the ITO's report, the Tribunal did not deal with the first three items mentioned above but dealt with other matters that were in dispute and finally on 25-4-1947 disposed of the appeal. The Commissioner within sixty days reckoned from the order dated 25-4-1947, filed an application under section 66(1) of the 1922 Act. The question of law formulated by the Commissioner related to an item about which the Tribunal had expressed its opinion in its order dated 31-8-1946. The assessee contended that this application was barred by time, not having been filed within sixty…

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