TMI Blog1958 (9) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Income-tax, Trivandrum, Income-tax Appeal No. 443 of 1124 against the assessment for 1122 and Income-tax Appeal No. 975 of 1124 against the assessment for 1124. Both these appeals were disposed of by the Appellate Assistant Commissioner on August 30, 1952. Against the orders passed by him on that date the assessee preferred two appeals to the Income-tax Appellate Tribunal, Madras Bench B, I.T. Appeals Nos. 5007 and 5008 of 1952-53. These appeals were filed on November 21, 1952. The Appellate Tribunal dismissed both of them on the ground that they were time-barred, that is, that they were filed after sixty days from the date of the communication of the Appellate Assistant Commissioner's order to the assessee. The position which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rescribed for any suit, appeal or application, the day from which such period is to be reckoned shall be excluded. (2) In computing the period of limitation prescribed for any suit, appeal application for leave to appeal as a pauper and an application for a review of judgment, the day on which the judgment complained of was pronounced, and the time requisite for obtaining a copy of the decree, sentence or order appealed from or sought to be reviewed, shall be excluded. (3) Where a decree is appealed from or sought to be reviewed, the time requisite for obtaining a copy of the judgment on which it is founded shall also be excluded. (4) In computing the period of limitation prescribed for an application to set aside an award, the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by two copies (at least one of which shall be a certified copy) of the order appealed against and two copies of the order of the Income-tax Officer. The assessee's contention is that the copy which has to be produced along with the appeal, under rule 10, is the copy that it has to apply for and get from the Appellate Assistant Commissioner on payment of the necessary fees, under section 76 of the Evidence Act, and that the time taken for obtaining that copy has to be excluded in computing the time for the appeal under section 115 of the Travancore Income-tax Act corresponding to section 67A of the Indian Income-tax Act. The learned counsel for the Income-tax Department conceded before us that if we were of the opinion that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same order, and that the period of limitation prescribed by section 33(1) of the Act is governed by section 67A of the Act and if a certified copy is produced the requisite time taken to obtain that certified copy actually produced in compliance with rule 10(1) will stand excluded under section 67A in computing the period of limitation prescribed by section 33(1). There is also an earlier decision of the Calcutta High Court to the same effect, namely, Ruby General Insurance Company Ltd., In re I.L.R. [1950] 2 Cal. 167. In that case also the Department contended that the free copy supplied to the assessee by the Appellate Assistant Commissioner under section 33(1) of the Act should have been made use of for preferring the appeal and that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icial title, and shall be sealed, whenever such officer is authorised by law to make use of a seal, and such copies so certified shall be called certified copies. The words underlined *by us show that the Legislature has given a special meaning to the expression certified copies . We, therefore, respectfully agree with the opinion expressed in the Madras and Calcutta cases referred to above and hold that the assessee was entitled under section 115 of the Travancore Income-tax Act (corresponding to section 67A of the Indian Income-tax Act) to exclude the time taken for obtaining the certified copies after the intimation received by him of the Appellate Assistant Commissioner's orders. It follows that the two appeals, Nos. 5007 an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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