Limitation for tax reference applications runs from service on the jurisdictional Commissioner, not a Commissioner without authority.

The limitation period for filing a reference application under section 256(1) ran from service of the Tribunal's order on the Commissioner of Income-tax having jurisdiction over the assessee. Service on another Commissioner who lacked jurisdiction was irrelevant for computing limitation, because the right to seek reference vested only in the jurisdictional Commissioner. Applying the earlier controlling decision on the corresponding provision, the court held that the application was not time-barred on the basis of service on the non-jurisdictional Commissioner. The dismissal as barred by limitation was set aside and the matter was remitted for decision on merits.

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Issues: Whether the period of limitation for filing a reference application under section 256(1) commenced from service of the Tribunal's order on the Commissioner of Income-tax having jurisdiction over the assessee or on another Commissioner who lacked such jurisdiction.

Analysis: The applicable rule was that the right to file the reference application vested in the Commissioner of Income-tax concerned, and the starting point of limitation had to be the service of the order on that authority. Service on a Commissioner without jurisdiction over the assessee was not material for computing limitation. The view taken in the earlier decision on the corresponding provisions was followed as controlling.

Conclusion: The limitation was to be computed from service on the jurisdictional Commissioner, not from service on the non-jurisdictional Commissioner. The dismissal of the application as time-barred was set aside and the matter was remitted for decision on merits.

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