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TMI Blog2006 (3) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no such authorisation he shall file such an authorization within four weeks. If such an authorisation is filed within four weeks from the date of receipt of a copy of this order, the authority shall act on such authorisation and treat the application filed in Form No. 6 as a valid one and made by a person who is duly authorised in that behalf. - - - - - Dated:- 21-3-2006 - Judge(s) : P. VISHWANATHA SHETTY., N. KUMAR. JUDGMENT The judgment of the court was delivered by N. Kumar J.- At the instance of the Revenue, the Income-tax Appellate Tribunal, Bangalore Bench, Bangalore, has referred the following questions of law for our opinion under section 256(1) of the Income-tax Act, 1961: "1. Whether, on the facts and in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, learned counsel appearing for the respondent is unable to dispute. In view of the reasons assigned in the aforesaid judgment, the first question raised for our opinion is answered in the negative, i.e., in favour of the Revenue and against the assessee. In so far as the second question is concerned, the short question for our consideration is whether Form No. 6 signed by the accountant of the respondent is valid or not? Form No. 6 is an application filed for extension of the date for furnishing the return of income under section 139 of the Income-tax Act, 1961. Section 139 of the Act deals with the return of income. It provides that every person if his total income or the total income of any other person in respect of which he is as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorised in that behalf by such persons. If the person who seeks extension is not the assessee, the person who makes the application for extension should produce due authorisation. Therefore, the contention that the assessee alone should seek for extension is contrary to the aforesaid statutory provision and does not merit acceptance. In our view, any one who is authorised by the assessee can seek for extension by filing Form No. 6. It was brought to our notice that in the case of CIT v. Smt. Amarjeet Kaur [2006] 283 ITR 71 (Karn) (I T.R.C. No. 48/1999 disposed of on January 31, 2006), it was held that even if the person who sought extension, was not duly authorised on the date the application was made, if in the course of the proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X
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