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Issues: Whether, for an appeal to the Appellate Tribunal, the period of limitation under the Income-tax Act was to be computed by excluding the time requisite for obtaining the certified copy of the appellate order actually filed with the memorandum of appeal, and whether the appeal was therefore within time.
Analysis: The statutory scheme required an appeal to the Appellate Tribunal to be accompanied by a certified copy of the order appealed against. The time-reckoning provision excluding the day of the order and the time requisite for obtaining a copy had to be read with the limitation provision for appeals to the Tribunal. The copy served on the assessee in compliance with the appellate order was distinct from the certified copy later obtained and filed for the appeal. The appellate order was a public document for the assessee, who had a right to inspect it and obtain a certified copy. The time actually and properly taken to obtain the certified copy produced with the appeal was therefore excludable in computing limitation. On that basis, the appeal filed on 23 February 1951 was within time.
Conclusion: The appeal to the Tribunal was within limitation after excluding the requisite time for obtaining the certified copy filed with it, and the answer to the reference was in the affirmative in favour of the assessee.
Ratio Decidendi: For an appeal requiring a certified copy to be filed, the period of limitation must be computed by excluding the time properly requisite for obtaining the certified copy actually filed with the appeal, and not merely the time relating to an earlier communicated copy.
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