TMI Blog1975 (1) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... he notice of demand on January 13, 1965, and filed the appeal on February 15, 1965, before the Appellate Assistant Commissioner and before whom it was contended on behalf of the assessee that the appeal was not out of time, for, according to the assessee, the notice of demand was received on January 14, 1965 and not on the 13th January, 1965. But this contention was not accepted by the Appellate Assistant Commissioner, who rejected the appeal as filed beyond time. The assessee then preferred an appeal before the Tribunal and it was contended on its behalf that the notice of demand was received on January 14, 1965, but not the assessment order, which was received on January 16, 1965, by the assessee and, accordingly, the appeal was filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and, therefore, the time prescribed under section 30(2) of the Act did not begin to run until the assessment order was actually received by the assessee. His further contention is that the expression " the time requisite for obtaining a copy of such order " used in section 67A of the Act does not enjoin the assessee to make an application to the Income-tax Officer for obtaining a copy of the assessment order and, therefore, the prescribed period of limitation for filing the appeal should be computed from the date of receipt of the assessment order by the assessee and not from the date of receipt of notice of demand relating to the assessment in view of the expression " ordinarily " used in section 30(2) of the Act which expression necessa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate Assistant Commissioner was time-barred, for the starting point of limitation was 30 days from the receipt of the notice of demand relating to the assessment by the assessee. The contention of Mr. Ray, however, is that the expression " ordinarily " used in section 30(2) of the Act is an elastic one and in a case of this nature the time will not begin to run until the receipt of the assessment order by the assessee, for the appeal is directed against the assessment order and not against the demand notice. To read this section in the way Mr. Ray wants us to read it is to re-write it and we are unable to do so. All appeals shall be filed within 30 days from the receipt of the notice of demand relating to the assessment and, if un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . But it is not clear to us whether they are notes or directions or instructions to the Income-tax Officer or merely a guidance for him and, therefore, we cannot place any reliance on it. Reliance on it was placed by Mr. Ray in support of his contention that it was incumbent on the Income-tax Officer to send the demand notice accompanied by the assessment order and the Income-tax Officer not having done so in this case had committed a tort, and, hence, that tort did not make the assessment order effective until it was received by the assessee. But, as already stated, the Tribunal did not allow the assessee to raise the contention, namely, that the assessment order was not received along with the notice of demand by the assessee and, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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