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Issues: Whether the period of limitation for filing an appeal under the Indian Income-tax Act, 1922 had to be computed from the date of receipt of the notice of demand or from the later date on which the assessment order was allegedly received.
Analysis: The time for filing an appeal under section 30(2) ordinarily runs from the receipt of the notice of demand. The expression "ordinarily" does not permit the provision to be rewritten so as to postpone the commencement of limitation until service of the assessment order. Where special circumstances prevent filing within time, the statute provides for condonation of delay. The assessee could not rely on the alleged later receipt of the assessment order because that factual contention was not accepted by the Tribunal and was not open for reconsideration. The reference to departmental instructions and the argument based on non-supply of the assessment order were also rejected.
Conclusion: The appeal was time-barred, and the question was answered in the affirmative against the assessee and in favour of the revenue.
Ratio Decidendi: For an appeal under section 30(2) of the Indian Income-tax Act, 1922, limitation ordinarily begins from receipt of the notice of demand, and the provision cannot be construed to postpone the start of limitation until the assessee receives the assessment order.
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