Section 63(4) in The Bengal Agricultural Income-Tax Act, 1944
(4)If on any application being made under sub-section (1) or subsection (2) the Appellate Tribunal or the Commissioner, as the case may be, rejects it on the ground that it is time-barred, the assessee or the Commissioner, as the case may be, in the case of an application under sub-section (1) and the assessee in the case of an application under sub-section (2), may, within sixty days from the date on which he is served with a notice of the rejection, apply to the High Court and the High Court, if it is not satisfied of the correctness of the decision, may require the Appellate Tribunal or the Commissioner, as the case may be, to treat the application as made within the time allowed under sub-section (1) or subsection (2), as the case may be.
