( 1 ) THIS is a reference under Section 66 (1), Income-tax Act. The following two questions have been referred to us for our opinion:

"1. Whether by issue of a notice for hearing, of an appeal the Appellate Assistant Commissioner of Income-tax is debarred from subsequently holding that the appeal is time-barred under section 30 (2), Income-tax Act? 2. Whither the refusal of the Appellate Assistant Commissioner of Income-tax to admit an appeal on the ground that it is time-barred is an order under Section 31, Income-tax Act and appealable to the Appellate Tribunal under Section 33, Income-tax Act?" from the facts set out below, it would appear that the second question does not really arise and, therefore, does not call for an answer.

( 2 ) THE notice of demand was served on the assessee on 10-1-1947. The assessee filed an application for a copy of the order of assessment. On 29-8-1947, he sent a reminder by registered post that he had not received the copy of the order till then. No reply was received from the income-tax Officer and on 20-11-1947, the assessee sent a second reminder by registered post. In reply to that reminder, he heard from the Income-tax Officer that the