9911796707
TMI Blog1973 (3) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... at certain questions raised in the application arising out of the order of the Tribunal dated 10th April, 1972, in two connected income-tax appeals be referred to the High Court for decision. When the application came up for hearing a preliminary objection was raised by the assessee with regard to the competency of the Additional Commissioner of Income-tax to file the application under section 256(1). The Tribunal heard both parties and overruled the preliminary objection. Hence this writ application. Mr. T. P. Mukherjee, the learned counsel for the petitioners, raised the same objection before this court, as had been earlier raised before the Tribunal. We may at once observe that no provisions of the Act nor any notifications issued ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directions of the Central Board of Direct Taxes under section 121 of the Act. By section 130(1)(b), in respect of any function to be performed by a Commissioner under any provision of the Act in relation to an assessee, the Commissioner referred to therein shall in a case where two or more Commissioners have concurrent jurisdiction over such assessee, be the Commissioner empowered to perform such function by the Board. By section 130(2), subject to the provisions of sub-section (1), for the purposes of sections 253, 254, 256, 262 and 264, the Commissioner referred to therein shall, in relation to an assessee, be the Commissioner having for the time being jurisdiction over the assessee. Section 256(1) provides that the assessee or the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly elucidates the right and reinforces the same. There is, therefore, no valid objection to the Additional Commissioner of Income-tax making the application under section 256(1) before the Tribunal. Mr. Mukherjee, however, drew our attention to item 3 in the notification, which we have quoted above, and submitted that " all work relating to references " must mean work relating to references when the same are pending before the High Court and cannot confer a right to the Additional Commissioner of Income-tax to take steps anterior to the pendency of the reference before the High Court for a reference to the Tribunal. Although, in the view we have taken, this point need not have been answered, we are unable to subscribe to such narrow inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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