https://www.taxtmi.com/caselaws?id=286317 For limitation under Section 66, Section 67A required exclusion of the day the appellate order was made and the time requisite for obtaining a certified copy. The availability of a plain copy did not deprive the assessee of that statutory benefit, and the Tribunal could not reject the claim absent material to disbelieve that certified-copy applications had been made. The Calcutta HC held the reference applications were not time-barred, set aside the Tribunal's refusal, and directed that the applications be received and proceeded with according to law with costs. en-us Fri, 08 Apr 1949 00:00:00 +0530 Thu, 20 Feb 2020 12:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286317 For limitation under Section 66, Section 67A required exclusion of the day the appellate order was made and the time requisite for obtaining a certified copy. The availability of a plain copy did not deprive the assessee of that statutory benefit, and the Tribunal could not reject the claim absent material to disbelieve that certified-copy applications had been made. The Calcutta HC held the reference applications were not time-barred, set aside the Tribunal's refusal, and directed that the applications be received and proceeded with according to law with costs. Case-Laws Indian Laws Fri, 08 Apr 1949 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286317