ADDITIONAL COMMISSIONER OF INCOME TAX Vs. INCOME TAX APPELLATE TRIBUNAL
HIGH COURT OF ANDHRA PRADESH
ADDITIONAL COMMISSIONER OF INCOME-TAX
INCOME-TAX APPELLATE TRIBUNAL
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Gopal Rao Ekbote, C.J. -
(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 December 31, 1971.
(2.) THE facts in outline are that the Additional Commissioner of Income-tax filed an application of reference before the Income-tax Appellate Tribunal on July 15, 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 the Commissioner to file an application requiring the Appellate Tribunal to refer to the High Court any question of law arising out of an order made under Section 254 of the Act.
(3.) THE term "Commissioner" was amended by Act 19 of 1970, with effect from April 1, 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 subsection."
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.;
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