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TMI Blog1961 (2) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... sar, D Ward, for the assessment year 1945-46 on the 28th of March, 1946. Against this assessment, an appeal was preferred by the assessee to the Appellate Assistant Commissioner of Income-tax, Amritsar. This appeal was decided on the 21st of July, 1947, and certain reliefs were granted to the assessee. The Commissioner of Income-tax being dissatisfied with this decision directed the Income-tax Officer, Companies Circle, New Delhi, to file an appeal before the Appellate Tribunal. This appeal came up for decision before the Tribunal on the 2nd of April, 1949, and there an argument was raised besides the arguments on merits about the main tainability of the appeal. The objection was to this effect, that only the Income-tax Officer, D Ward, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bt true that the right of appeal is a vested right, but the question for determination is in whom the right of appeal is vested and not through whom the right of appeal can be exercised. So far as the hierarchy of officers under the Act is concerned, the right of appeal against the decision of the Appellate Assistant Commissioner is vested in the Commissioner and he alone is to decide whether to appeal or not to appeal. Of course, if he decides to appeal he has to issue a direction to the Income-tax Officer dealing with the assessee s case to appeal. Such Income-tax Officer cannot suo motu prefer an appeal. This view finds support from another fact that the period of limitation for appeal starts running from the date of the service of the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al to the Tribunal is concerned. It may be mentioned that at the time the appeal was filed, the Income-tax Officer, Companies Circle, New Delhi, was seized of the assessee s case and, therefore, he could file an appeal and it is immaterial that the assessment out of which the appeal arose had been dealt with by another Income-tax Officer. This would meet the objection of the assessee s counsel even if we were inclined to accept his construction of section 33(2) of the Act, which contention has been held to be untenable in the earlier part of this judgment. In this view of the, matter, the question referred to us must be answered in the affirmative. Inder Dev Dua, J. - I agree with my learned brother, Mahajan, J., in the ans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny question of law arising out of such order. On refusal by the Appellate Tribunal to state the required question of law, the Commissioner can move the High Court for directing the Appellate Tribunal to state the case and refer the same to the High Court. For the purpose of appealing to the Supreme Court also, it is the Commissioner who has to intimate to the High Court his intention to prefer an appeal. The foregoing discussion shows, beyond doubt, that it is the Commissioner, who represents the Revenue for the purposes of appeals and it is this officer and not the Income-tax Officer who has the power to determine whether or not to appeal against an order, and then to take necessary steps to get the appeal presented in accordance with law. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al construction so as to effectuate and further justice. Legislative intent, as is firmly established, is the controlling factor or primary rule in statutory construction and it has to be gathered by keeping to the forefront the purpose behind the enactment of a given provision ; further, to ascertain such intent, it is legitimate and, indeed, highly desirable to seek aid from the other relevant provisions of the statute, because it is the statute read as a whole which best discloses the true intent of the lawgiver and the real legislative plan. It is in the circumstances permissible to read sub-section (2) of section 33 along with sub-section (5) of section 5, and so read, in the light of what I have just stated, I find it a little difficu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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