https://www.taxtmi.com/caselaws?id=286316 Where appellate rules required the memorandum to be accompanied by a certified copy of the order appealed against, the time spent in obtaining that copy was excluded in computing limitation. The court treated "certified copy" as having the special meaning under the Evidence Act, namely a copy obtained on application and payment of the prescribed fee. On that basis, the period taken to secure the certified copies filed with the appeals had to be left out of the limitation calculation. The assessee's appeals were therefore treated as within time, and the dismissal of the appeals as time-barred was held to be erroneous. en-us Mon, 01 Sep 1958 00:00:00 +0530 Thu, 20 Feb 2020 12:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286316 Where appellate rules required the memorandum to be accompanied by a certified copy of the order appealed against, the time spent in obtaining that copy was excluded in computing limitation. The court treated "certified copy" as having the special meaning under the Evidence Act, namely a copy obtained on application and payment of the prescribed fee. On that basis, the period taken to secure the certified copies filed with the appeals had to be left out of the limitation calculation. The assessee's appeals were therefore treated as within time, and the dismissal of the appeals as time-barred was held to be erroneous. Case-Laws Income Tax Mon, 01 Sep 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286316