1954 (9) TMI 39

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....if, is a firm carrying on business of manufacture and sale of bins at Sagar. The appeal of the applicant in respect of the assessment for the year 1949-50 was dismissed by the Income-tax Appellate Tribunal, Bombay, on 24th September, 1952. The applicant thereafter on nth February, 1953, filed an application under section 66(1) of the Act asking the Tribunal to draw up a statement and refer certain....

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....ion (4) of section 33. The mode of service is prescribed in section 63. The material portion is as follows : "63. (1) A notice... under this Act may be served on the person therein named either by post or, as if it were a summons issued by a Court, under the Code of Civil Procedure, 1908 (V of 1908). (2) Any such notice... may, in the case of a firm... be addressed to any member of the firm....

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....bunal shall, after the order is signed, cause it to be communicated to the assessee and to the Commissioner. The contention on behalf of the appellant is that as the Tribunal did not communicate the order to the assessee the application under section 66(1) could not be dismissed on the ground of limitation. The reply on behalf of the Commissioner is that a copy of the order was sent to the address....

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....ommunication of an order to Shri V.T.Ojha instead of the applicant was not in accordance with the law. We hold that the order passed by the Tribunal was not communicated to the applicant in accordance with section 33 (4) and rule 34. As the firm was not served with a notice of the order the question of the application being made within 60 days of the service of notice did not arise. The Tribunal p....