Limitation for Income-tax reference applications runs only from lawful service of the Tribunal's order on the assessee.

An application under section 66(1) of the Income-tax Act was not barred by limitation because the statutory period of sixty days begins only on lawful service of notice of the Tribunal's order. The statutory scheme under section 33(4), rule 34, and section 63 required communication of the order to the assessee in the manner prescribed by law. Communication to the assessee's representative, or to a person other than the assessee, did not satisfy that requirement. As no valid service was effected, the sixty-day period never started to run, and the Tribunal's view that the application was time-barred was erroneous.

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Issues: Whether the application under section 66(1) of the Income-tax Act was barred by limitation when the Appellate Tribunal had not communicated its order to the assessee in the manner required by section 33(4) and rule 34.

Analysis: Section 66(1) required the application to be made within sixty days of service of notice of the order. The statutory scheme under section 33(4) and rule 34 required the Tribunal to communicate its order to the assessee, and service under section 63 had to be effected in accordance with law. The materials showed that the order was not communicated to the assessee as required, and a communication to the assessee's representative or to a person other than the assessee did not satisfy the statutory requirement. Since there was no lawful service of notice, the period of sixty days never began to run. The Tribunal's view that the application was time-barred was therefore erroneous.

Conclusion: The application was not barred by limitation and had to be treated as filed within time.

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