1950 (3) TMI 27

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....nder Section 31 and as such appealable under Section 33(1) of the Act; and (2) Whether such an order passed before expiry of the time either as originally fixed or later extended by competent authority for payment of the tax is good in law." Of the two questions, the second one strictly falls within the scope of the appeal before the Appellate Tribunal in the event of our answer to question No. (1) being in the affirmative. When the appeal goes back to the Appellate Tribunal it will be for them to consider whether the order of extension, if any, granted by the Income-tax authorities was a valid order and would conduce to the assessee being considered for the purpose of the proviso to Section 30 as one who has not committed any defa....

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....her the appeal is competent, that is to say, whether the assessee-appellant has fulfilled the conditions which are pre-requisite for an appeal. Within the provisions of Section 31, there is nothing to empower an appellate authority to pass any order by way of admitting an appeal. Admission of an appeal has not been sufficiently provided for within the purview of the Income-tax Act, but it is not strange to the scheme of the Act. By contrast, I refer to the admission of an appeal as provided for in the concluding portion of subsection (2) of Section 30. That sub-section provides, in the main, a time limit for appeals of various classes, the starting points of such time-limits varying according to the circumstances of each of the cases mentio....