RAJAGOPALAN, J.

The question referred to this Court under section 66(1) of the Income-tax Act ran :

"Whether the appeals for assessment years 1946-47 to 1949-50 were presented within the prescribed time to the Tribunal."

The facts were not in dispute. The assessee with reference to the assessment year in question. The orders of the Appellate Assistant Commissioner were dated 5th November, 1950, and a copy of that order was communicated to the assessee on 25th November, 1950. It was certified by the Assistant Commissioner to be true copy of his order. On 29th November, 1950, the assessee applied to the Assistant Commissioner for a certified copy of the order dated 5th November, 1950, and he also applied for the issue of the forms for preferring an appeal to the Tribunal against the order of the Appellate Assistant Commissioner dated 5th November, 1950. Simultaneously the assessee applied to the Income-tax Officer for the issue of a chalan for the payment of the prescribed fee of Rs. 100. It was on 13th February, 1951, that the assessee received the certified copy he had applied for on 29th November, 1950. The endorsement on that certified copy showed that the application fo