https://www.taxtmi.com/caselaws?id=285126 Section 67A of the Indian Income-tax Act, 1922 was construed broadly to exclude the day of the order and the time requisite for obtaining a certified copy when computing limitation for an application under section 66(1). The availability of a copy supplied under section 33(4) did not narrow that exclusion or impose an unstated condition on the statutory text. On the facts, the Court also accepted the explanation for delay and condoned it so the reference applications could be heard on merits. The applications were treated as within time and disposed of according to law. en-us Thu, 04 Apr 1963 00:00:00 +0530 Fri, 27 Dec 2019 18:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285126 Section 67A of the Indian Income-tax Act, 1922 was construed broadly to exclude the day of the order and the time requisite for obtaining a certified copy when computing limitation for an application under section 66(1). The availability of a copy supplied under section 33(4) did not narrow that exclusion or impose an unstated condition on the statutory text. On the facts, the Court also accepted the explanation for delay and condoned it so the reference applications could be heard on merits. The applications were treated as within time and disposed of according to law. Case-Laws Income Tax Thu, 04 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285126