1959 (10) TMI 36

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uestion referred under section 66(2) of the Income-tax Act ran: "Whether on the facts and circumstances of the case, the Appellate Tribunal exercised its discretion in a judicial manner in refusing to excuse the delay in presenting the appeals?" Before we deal with the question, we are constrained to point out that paragraph 7 in the statement of the case was wholly uncalled for. Whet....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....age 11 in Commissioner of Income-tax v. Shahzadi Begum [1952] 21 I.T.R. 1, which was approved of by the Supreme Court in Mela Ram and Sons v. Commissioner of Income-tax [1956] 29 I.T.R. 607, should be sufficient authority for what we stated above. Part of the head-note in Mela Ram's case [1956] 29 I.T.R. 607 ran: "An appeal presented out of time is an appeal and an order dismissing it a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the months July and August with 31 days each. That the statutory period of limitation was 60 days was never in issue. The specific case put forward by the appellant before the Tribunal was that she had been given wrong advice by the clerk that the period of limitation was two months, in that case two months each of 31 days. There was really no material for the Tribunal to disbelieve the statement....