https://www.taxtmi.com/caselaws?id=200024 An application for a reference under Section 66(2) of the Income-tax Act, 1922 was treated as complete only when accompanied by the prescribed fee; filing the request within time was not enough if the fee reached the Commissioner after limitation expired. Section 66(2) contained no saving clause, and Section 5 of the Indian Limitation Act, 1908 was held inapplicable to applications made before the Commissioner, as Section 66(7-A) extended that provision only to applications under Section 66(3) and Section 66(3A) before the High Court. The reference application was therefore barred by limitation. en-us Tue, 24 Feb 1942 00:00:00 +0630 Sat, 17 Mar 2018 16:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200024 An application for a reference under Section 66(2) of the Income-tax Act, 1922 was treated as complete only when accompanied by the prescribed fee; filing the request within time was not enough if the fee reached the Commissioner after limitation expired. Section 66(2) contained no saving clause, and Section 5 of the Indian Limitation Act, 1908 was held inapplicable to applications made before the Commissioner, as Section 66(7-A) extended that provision only to applications under Section 66(3) and Section 66(3A) before the High Court. The reference application was therefore barred by limitation. Case-Laws Income Tax Tue, 24 Feb 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=200024