JUDGMENT

1. This is a civil reference under Section 66 (1) of the Income-tax Act. Following is the question referred :-

"Whether in the facts and circumstances of the case the appeal is barred by limitation ?"

2. The facts are that the assessee, Messrs. Dhanpatmal Diwanchand of Lyallpur, had filed an appeal to the Appellate Assistant Commissioner against an order of assessment by the Income-tax Officer. On the 28th of June, 1946, the Appellate Assistant Commissioner disposed of some of the objections contained in the appeal of the assessee and directed the Income-tax Officer to furnish a particular report for the purpose of assisting in the final disposal of the appeal. Against this order of the Appellate Assistant Commissioner the assessee filed an appeal on the 24th of December, 1946. It is admitted that counting the days which the assessee was entitled to exclude the appeal ought to have been filed on the 19th of December, 1946. Apparently the appeal would be time-barred. The argument put forward on behalf of the assessee is as follows. The argument put forward on behalf of the assessee is as follow. There was a subsequent order by the Appellate Assistant commissioner on the 31st o