https://www.taxtmi.com/caselaws?id=25649 The High Court allowed the writ petitions filed by the Commissioner of Income-tax, quashing the Income-tax Appellate Tribunal's orders and directing a review of the applications. The court held that the senior representative's signature on behalf of the Commissioner was valid with proper authorization. It clarified that writ jurisdiction under article 226 of the Constitution applied due to the severity of the Tribunal's error and emphasized the importance of the Commissioner's involvement in reference applications. The court dismissed the tax case petitions as premature and awarded costs to the petitioner, including counsel fees. en-us Tue, 23 Sep 1986 00:00:00 +0530 Sat, 30 Jan 2010 10:19:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25649 The High Court allowed the writ petitions filed by the Commissioner of Income-tax, quashing the Income-tax Appellate Tribunal's orders and directing a review of the applications. The court held that the senior representative's signature on behalf of the Commissioner was valid with proper authorization. It clarified that writ jurisdiction under article 226 of the Constitution applied due to the severity of the Tribunal's error and emphasized the importance of the Commissioner's involvement in reference applications. The court dismissed the tax case petitions as premature and awarded costs to the petitioner, including counsel fees. Case-Laws Income Tax Tue, 23 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25649