1970 (3) TMI 38

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e same as an original petition filed under article 226. The respondent to this review petition filed an application under section 66(1) of the Income-tax Act before the Income-tax Appellate Tribunal on April 18, 1966, praying for referring certain questions of law arising out of its order dated October 21, 1965. The Tribunal found that the application was barred by limitation. It, therefore, dismi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Act. The review petitioner contends that section 5 of the Limitation Act is not applicable to a proceeding before the Tribunal as the Tribunal is not a court, and, therefore, this court committed a patent error of law in saying that section 5 is applicable to a proceeding under section 66(1). We think that our order is vitiated by an error of law. A reading of section 5 of the Limitation Act woul .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X