JUDGMENT

This is an application u/s 66 (3) of the Income Tax Act for an order of this Court requiring the Income Tax Commissioner to state a case u/s 66 (2) of the same Act. The applicant was assessed to tax by the Income Tax Officer. He preferred an appeal to the Assistant Commissioner after more than thirty days from the date of the notice of demand. The Assistant Commissioner fixed a date calling upon the assessee to show cause why the appeal should not be rejected as one filed beyond time. On the date so fixed and after hearing the assessee the appeal was rejected. The assessee applied to the Income Tax Commissioner for revision of the order of the Assistant Commissioner. His application was dismissed. He then applied to the Income Tax Commissioner for statement of case u/s 66 (2). This application was also rejected. Thereupon he filed the present application.

It has already been held by this Bench in Jot Ram Sher Singh v. Commissioner of Income Tax, that the High Court can require the Income Tax Commissioner to state a case only if the conditions required by Section 66 (2) are made out and that one of those conditions is that an order u/s 31 or Section 32 or Section 33 should ha