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PETITIONER: MESSRS MELA RAM & SONS
Vs.
RESPONDENT: THE COMMISSIONER OF INCOME-TAX,PUNJAB.
DATE OF JUDGMENT: 21/02/1956
BENCH: AIYYAR, T.L. VENKATARAMA BENCH: AIYYAR, T.L. VENKATARAMA DAS, SUDHI RANJAN BHAGWATI, NATWARLAL H.
CITATION: 1956 AIR 367 1956 SCR 166
ACT: Indian Income Tax Act,1922 (XI of 1922),ss.23,30(1)(2),31, 33-Assessment of Income-tax-Notice of demand-Appeal against assessment-Received in Appellate Assistant Commissioner’s Office out of time-Prayer for condonation of delay rejected- Order of Assistant Commissioner dismissing an appeal as out of time-Whether one under s. 30(2)or under s. 31 of the Act- Whether appeal competent therefrom.
HEADNOTE: The appellant firm filed appeals against orders assessing it to income-tax and super-tax for the years 1945-1946 and 1946-1947 beyond the time prescribed by s. 30(2) of the Income-tax Act. The appeals were numbered, and notices were issued for their hearing under s. 31. At the hearing of the appeals before the Appellate Assistant Commissioner, the Department took the objection that the appeals were barred by time. The appellant prayed for condonation of delay, but that was refused, and the appeals were dismissed as time- barred. The appellant then preferred appeals against the orders of dismissal to the Tribunal under s. 33 of the Act, and the Tribunal dismissed them on the ground that the ord...