ADDITIONAL COMMISSIONER OF INCOME TAX A P HYD Vs. INCOME TAX APPELLATE TRIBUNAL HYD
HIGH COURT OF ANDHRA PRADESH
ADDITIONAL COMMISSIONER OF INCOME TAX, A.P.HYD.
INCOME TAX APPELLATE TRIBUNAL. HYD. BENCH RESP. BY ASST. REGISTRAR, HYD.
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(1.) Mr. P. Rama Rao. Standing Counsel for the Income-tax Department, moved for a writ of certiorari to quash the order of the Income-Tax Appellate Tribunal, Hyderabad, dated 31-12-1971. The facts in outline are that the Additional Commissioner of Income tax filed an application of reference before the Income-tax Appellate Tribunal on 15-7-1971. The Tribunal by its impugned order held that the Additional Commissioner of Income-tax is not competent to file such an application and as a result dismissed the same. In order to find out whether the Additional Commissioner has locus standi to file an application for reference under Section 256 of the Act, we have to necessarily read a few sections of the Act. Now, section 256 empowers the assessee or ike Commissioner to file an application requiring the Appellate Tribunal to refer to the High Court any question of law arising put of an order made under Section 294 of the Act.
(2.) The term "Commissioner" was amended by Act XIX of 1970 with effect from 1-4-1970. It reads.
"Commissioner means a person appointed to be a Commissioner of Income-tax under sub-section (1) of Section 117, and includes a 'person appointed to be an Additional Commissioner of Income-tax under that sub-section". Section 116 describes the classes of Income-tax authorities for the purposes of the Act. Clause (c) as amended declares Commissioners of Income-tax and Additional Commissioners of Income-tax to be one of such classes of authorities. Section 117 empowers the CeBtrai Government to appoint Commissioners of Income-tax as well as Additional Commissioners of Income-tax apart from the authorities mentioned therein.
(3.) We then come to Section 121, the marginal note of which reads : "Jurisdiction of Commissioners". Sub-section (1) of that section enjoins that "the Commissioners shall perform their functions in respect of such areas or of such persons or classes of persoas or of such irtcomes or classes Of income or of such cases or classes of cases as the Board may direct". Sub-section (2) as amended states that where any directions issued under sub-section (1) nave assigned to two or more Commissioners, the name area or the same persons or classes of pessons or the same incomes or classes of income or the same cases or classes of cases, they shall have concurrent jurisdiction and sball perform such functions in relation to the said area or persons or classes of persoas or incomes or classes of income or cases or classes of cases as the Board may, by general or special order in writing, specify, for the distribution and allocation of the work to be performed".;
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