https://www.taxtmi.com/caselaws?id=286180 An application under section 66(1) of the Indian Income-tax Act, 1922 is treated as made only when it is received by the Appellate Tribunal, because the filing rules deem postal presentation complete on receipt and endorsement of that date. The High Court under section 66(3) can intervene only where the Tribunal's refusal of a reference application is shown to be incorrect; it has no inherent power to condone delay or direct a time-barred application to be treated as in time. The result is that limitation runs to the date of receipt, and a correctly rejected time-barred application cannot be revived. en-us Fri, 23 Feb 1962 00:00:00 +0530 Sat, 15 Feb 2020 11:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286180 An application under section 66(1) of the Indian Income-tax Act, 1922 is treated as made only when it is received by the Appellate Tribunal, because the filing rules deem postal presentation complete on receipt and endorsement of that date. The High Court under section 66(3) can intervene only where the Tribunal's refusal of a reference application is shown to be incorrect; it has no inherent power to condone delay or direct a time-barred application to be treated as in time. The result is that limitation runs to the date of receipt, and a correctly rejected time-barred application cannot be revived. Case-Laws Income Tax Fri, 23 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286180