( 1 ) THE Income-tax Appellate Tribunal, Bombay, has referred the following question to this Court under S. 66 (1) of the Indian Income-tax Act, 1922 (Act XI of 1922), for decision. "whether, on the facts and in the circumstances of the case, the application under section 26-A of the Income-tax Act was filed out of time. "

( 2 ) THE relevant facts are correctly stated in the statement of the case drawn up by the Tribunal and are beyond dispute. The most important data for deciding the present case consists of various relevant facts and dates as follows: (1) 5-11-1954 - The firm of assessee namely Shri Jayalakshmi Rice and Oil Mill Contractors Co. , Angalur was constituted i. e. , came into existence. (2) 4-5-1955 - The date within which application should be filed by the assessee as an unregistered firm under Rule 2 (a) i. e. , within six months of the constitution of the firm.

( 3 ) 14-10-1955 - The assessee filed the application before Income-tax Officer for registration of the partnership under the Income-tax Act.

( 4 ) 20-10-1955 - The assessee filed before the Registrar of Firms a statement under S. 48 of the Partnership Act (Act No. IX of 1932 ). The Income-tax Offic