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TMI Blog1977 (7) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... r the specific written power given by the appellant to the chartered accountant representative the latter was legally competent to make an agreement with the ITO so as to bind the appellant ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in their finding that the agreement made by the chartered accountant representative between himself and the ITO is binding on the appellant ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in their finding that the addition of Rs. 15,000 made to the appellant's income is correct and legal?" In the course of assessment proceedings for the assessment year 1970-71, the question arose as to whether certain expenses claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inion of this court. There will be no order as to costs. The matter was posted " to be spoken to " today. Counsel for the revenue brought to our notice rule 191, clause (2), of the Rules framed by the High Court. The said rule reads : " 191. Petition to require Tribunal to state a case.---(1) ......... (2) An application under section 256(2) of the Act filed by an assessee shall be accompanied by a certificate from the Income-tax Appellate Tribunal to the effect that the assessee has not withdrawn his application for reference under section 256(1) of the Act before the said Tribunal." It has submitted that no certificate as provided by the rule has accompanied this application made under s. 256(2) of the Act. Counsel for the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... type of rule 191(2). We think it unnecessary to pronounce finally on this question in this case. As the counsel for the assessee pointed out, the objection that the certificate did not accompany the application, has been taken only now after the judgment was dictated yesterday, in the absence of the counsel for the revenue, at whose instance the matter was posted " for being spoken to ". Besides, no penalty for non-compliance is provided either, by the rule ; much the less is there any such provision in the section itself. In the circumstances, we are not persuaded that there is any defect which would render the application liable to be dismissed by reason of the non-production of the certificate made mention of in rule 191(2) of the rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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