https://www.taxtmi.com/caselaws?id=290524 For applications under Section 66 of the Income-tax Act, 1922, the time reasonably taken to obtain a copy of the appellate order was excluded in computing limitation by applying the general principle in the Limitation Act, so the limitation objection failed. However, where the assessment was treated as made under Section 23(4) for non-compliance with notices and no appeal lay from that assessment, the reference machinery under Section 66 was not available. The Court therefore accepted the applications as timely but held that a reference could not be entertained on a non-appealable assessment, and the substantive request failed. en-us Fri, 19 Jul 1929 00:00:00 +0530 Sat, 03 Oct 2020 13:20:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290524 For applications under Section 66 of the Income-tax Act, 1922, the time reasonably taken to obtain a copy of the appellate order was excluded in computing limitation by applying the general principle in the Limitation Act, so the limitation objection failed. However, where the assessment was treated as made under Section 23(4) for non-compliance with notices and no appeal lay from that assessment, the reference machinery under Section 66 was not available. The Court therefore accepted the applications as timely but held that a reference could not be entertained on a non-appealable assessment, and the substantive request failed. Case-Laws Income Tax Fri, 19 Jul 1929 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290524