TMI Blog1935 (3) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner to state a case under Section 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 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was passed in the present instance. A reference to Sections 30 and 31 of the Income Tax Act shows that an appeal is filed under the former section, and if it is admitted as an appeal presented in time, the appeal is ripe for hearing and a date is fixed for its disposal on the merits. It is only after that stage that the Assistant Commissioner functions under Section 31 and can dispose of the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one under Section 30 (2). If he is not satisfied that the appellant had sufficient cause, he refuses to admit the appeal, in which case no appeal can be registered and disposed of in the manner laid down by Section 31 and no order under Section 31 can be passed. It follows that action under Section 66 (2) cannot be taken if the appeal has not proceeded beyond the stage referred to in Section 30 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner in this case properly described is not an order dismissing the appeal but is an order refusing to entertain the appeal. For the reasons stated above we hold that Section 66 (2) of the Income Tax Act does not apply, and the High Court cannot direct the Commissioner to state a case for the decision of the question of law said to arise from the order of the Assistant Commissioner. We expr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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