Judgment

S. K. DAS, J. : These are two appeals by special leave of this Court. One appeal is from the judgment and order of the Income-tax Appellate Tribunal, Bombay Bench C (hereinafter referred to as the Tribunal), dated November 7, 1955, by which the Tribunal held that S. 34 (1) (a) of the Indian Income-tax Act. 1922 was not applicable in the case, as there was no omission or failure on the part of the assessee to make a return of his income under S. 22 for the assessment year 1945-46, or to disclose fully and truly all the material facts necessary for his assessment for that year. The second appeal is from the order of the High Court of Bombay, dated December 14, l956 by which the said High Court rejected an application made by the present appellant under S. 66 (2) of the Income-tax Act. By that order the High Court refused to ask the Tribunal to state a case for its consideration of a question of law which the appellant said arose from the order of the Tribunal, dated November 7, 1955.

2. A preliminary objection as to limitation was raised before us on behalf of the respondent with regard to the appeal from the order of the Tribunal. It is not necessary to deal with that preli