9911796707
TMI Blog1986 (9) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... rise out of the order of the Tribunal relating to the assessment of the second respondent in the writ petitions. The Tribunal dismissed those applications holding that it is the Commissioner that has been given the power to ask for a reference under section 256 of the Income-tax Act, that the reference applications in the instant cases have been signed by a senior authorised representative for the Commissioner and that there is nothing on record to show that the Commissioner had applied his mind for asking for a reference before the applications were filed and in that view the applications were to be held as not maintainable. We are at a loss to understand how the Tribunal could come to the said conclusion at all. It is true that it is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here should be evidence to show that the Commissioner had applied his mind on the questions arising out of the order of the Tribunal and then asked for a reference. We have seen the applications and we have also referred to the relevant portions in them. It is seen that it is the Commissioner who applied for the reference, it is the Commissioner who has stated the facts and set out the questions of law arising out of the order of the Tribunal and it is the Commissioner who required the Tribunal to refer the questions set out. It should be taken, under the circumstances, that he himself has authorised the senior representative to sign and whatever is stated in the applications, the Commissioner is bound to own. It cannot be pleaded that beca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quo warranto and certiorari or any of them for the enforcement of any of the rights, conferred by Part III and for any other purpose. There can be no doubt that the Tribunal is an authority within the meaning of this provision. Learned counsel for the assessee-respondent vaguely suggested that the order of the Tribunal is not a quasi-judicial one and, therefore, the writ petitions could not be maintained. For one thing, we cannot agree with learned counsel that the order is not quasi-judicial ; it is an order made on the applications filed under section 256(1) of the Income-tax Act and there can be no doubt that in exercise of the powers under that section if the Tribunal refuses to refer the questions or dismisses the application as not ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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