S. P. JAISWAL vs COMMISSIONER OF INCOME-TAX, PUNJAB — 1971 PTD 958

Citation: 1971 PTD 958

Court: Punjab and Haryana High Court

Year: 1968

Decision Date: 1968-07-10

Parties: S. P. JAISWAL vs COMMISSIONER OF INCOME-TAX, PUNJAB

Headnotes

Case cited as 1971 PTD 958

Judgment Text

Court Name: Punjab and Haryana High Court Judge(s): S. S. Sandhawalia, R. S. Narula Title: S. P. JAISWAL vs COMMISSIONER OF INCOME-TAX, PUNJAB Case No.: Case No. 4 of 1964 Date of Judgment:1968-07-10 Reported As: 1971 PTD 958 Result: Application dismissed JUDGMENT JUDGMENT This application has been filed by Shri S. P. Jaiswal (hereinafter referred to as the assessee) under section 66(3) of the Income-tax Act, 1922 (hereinafter called the 1922-Act), read with section 256 of the Income-tax Act, 1961 (hereinafter referred to as the 1.961-Act), and under Article 227 of the Constitution. The only facts which are necessary to be noticed for deciding this application are that after the assessee's appeal to the Income-tax Appellate Tribunal for the computation of income- tax for the assessm ent year 1946-47 had been disposed of by the order of the Tribunal, dated February 15, 1963, an application under section 66(1) of the 1922-Act (copy Annexure "A" to this application) was filed by the assessee for referring two questions of law to this Court. It is not disputed that the said application was filed 21 days beyond the time prescribed for moving the Tribunal for making such a reference. At the hearing of the application it was conceded on behalf of the assessee, and indeed it is not denied even now, that the application was barred by time. The assessee, however, invoked section 5 of the Indian Limitation Act, 1938, for condonation of the delay on certain grounds with the merits of…

Read the full judgment on Al Wakeelo — Pakistan's AI-powered legal research platform.