1959 (12) TMI 55

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....the assessee under section 66(3) of the Income-tax Act, questioning the correctness of the order of the Appellate Tribunal rejecting an application under section 66(1) of the Act, on the ground that it was barred by limitation. The order of the Tribunal in the appeal is dated 11th January, 1958, and it was received by the assessee on the 31st January, 1958. An advocate of this court filed an appl....

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....other application on 6th May, duly signed by him. The Tribunal held that the latter application was filed thirty-seven days beyond the period of sixty days provided by section 66(1) of the Act. It was contended before the Tribunal that as the advocate had filed the vakalat in the rectification proceeding, it should be taken that he had an authority to sign the application for reference also. The T....

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....I.T.R. 123. This view has not been accepted by some of the Other High Courts; but we are bound by the decision of the Madras High Court and the decision of this court. So far as this point is concerned, therefore, there is no difficulty. The question, however, raised by the counsel for the Department is that the vakalat filed by the advocate was not in the original appeal but in the rectificatio....