Court Upholds Tax Assessment Orders, Confirms Government's Authority to Appoint Tax Commissioners; Right to Appeal Protected.

The HC dismissed the writ petition by the income tax assessee challenging the assessment orders and the appointment of Commissioners of Income-tax (Appeals). The court held that the right to appeal is protected under the Income-tax Act, 1961, and that the Central Government has the authority to appoint Commissioners, rejecting the petitioner's claims regarding the appointment process.

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Issues:
The issues involved in the judgment are the challenge to assessment orders by an income tax assessee in a writ petition, the availability of the appellate authority as per the statute, and the appointment of Commissioners of Income-tax (Appeals) under the Income-tax Act, 1961.

Challenge to Assessment Orders:
The petitioner, an income tax assessee, challenged the assessment orders in a writ petition, arguing that the appellate authority was not available as per the statute, thus hindering the appeal process. The respondents strongly opposed this argument, highlighting that an appeal lies against the order of assessment under Section 246A of the Income-tax Act, 1961. The petitioner's contention was based on the unavailability of Commissioners of Income-tax (Appeals) for hearing the appeal, despite the appeal being filed. However, the court found that the right to appeal against the assessment order is protected under the statute, dismissing the writ petition.

Appointment of Commissioners of Income-tax (Appeals):
The petitioner contended that Commissioners of Income-tax (Appeals) had not been appointed in accordance with the law, as envisaged by the Income-tax Act, 1961. The petitioner argued that the post of Commissioner of Income-tax (Appeals) should be equivalent to the post of Joint Secretary to the Government of India, requiring appointment by the Appointment Committee of the Cabinet. The court, however, disagreed with this argument, stating that the Act of 1961 provides the Central Government with the jurisdiction to appoint income tax authorities, including Commissioners of Income-tax (Appeals). The court highlighted that officers from the Indian Revenue Services have been appointed as Commissioners of Income-tax (Appeals), and there is no requirement to follow the appointment procedure for Joint Secretaries to the Government of India. The court emphasized that the appointment of Commissioners of Income-tax (Appeals) is regulated by the provisions of the Act of 1961, and the arguments raised by the petitioner were deemed far-fetched and lacking in substance. Consequently, the writ petition was dismissed.

Separate Judgment by the Judges:
The judgment was delivered by Hon'ble Ashwani Kumar Mishra and Hon'ble Syed Aftab Husain Rizvi JJ.

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