1935 (3) TMI 18

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....66 (3) of the Income Tax Act for an order of this Court requiring the Income Tax Commissioner to state a case under Section 66 (2) of the same Act. The applicant was assessed to tax by the Income Tax Officer. He preferred an appeal to the Assistant Commissioner after more than thirty days from the date of the notice of demand. The Assistant Commissioner fixed a date calling upon the assessee to sh....

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....en passed in the case. It appears to us that no order under any of those sections was passed in the present instance. A reference to Sections 30 and 31 of the Income Tax Act shows that an appeal is filed under the former section, and if it is admitted as an appeal presented in time, the appeal is ripe for hearing and a date is fixed for its disposal on the merits. It is only after that stage that ....

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....period. If the Assistant Commissioner is satisfied and admits the appeal, the order is one under Section 30 (2). If he is not satisfied that the appellant had sufficient cause, he refuses to admit the appeal, in which case no appeal can be registered and disposed of in the manner laid down by Section 31 and no order under Section 31 can be passed. It follows that action under Section 66 (2) cannot....