CHAKRAVARTTI, CJ.

( 1 ) THIS is a reference under Section 66 (2), Income-tax Act by the Calcutta Bench of the Income-tax Appellate Tribunal under a direction of this Court of the following question of law:"whether in the facts and circumstances of the case any appeal lay to the Appellate Tribunal under Section 33 of the Indian Income-tax Act from an order of the Appellate Assistant Commissioner of Income-tax passed under Section 30 (2) of the Indian Income-tax Act declining to admit a time-barred appeal. "

( 2 ) IN the statement of the case submitted the Tribunal has said that at the time the appeal was being argued before it, the point that no appeal lay was not taken on behalf of the Department at all. It appears from a reference to the appellate order passed at the time that it contains no reference to any contention that the appeal was incompetent. The present reference, however, was made because this Court directed the Tribunal to make a reference under Section 66 (2) of the Act and, therefore, on the principle we have always followed we are bound to answer the question, whether or not we ourselves consider it to arise out of the appellate order of the Tribunal.

( 3 ) AS I h

Click Here to Read the rest of this document