https://www.taxtmi.com/caselaws?id=39596 The High Court of GAUHATI ruled that the Additional Commissioner of Income-tax had the statutory right to file an application under section 256(1) of the Income-tax Act, 1961 without additional authorization. The court held that the term "Commissioner" encompassed an Additional Commissioner, granting both parties equal rights to apply for reference. It rejected the argument that a specific notification limited the Additional Commissioner's authority, emphasizing a broad interpretation. The court dismissed the applications, affirming the Additional Commissioner's competency and clarifying their statutory rights under section 256(1). en-us Mon, 05 Mar 1973 00:00:00 +0530 Mon, 19 Apr 2010 10:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39596 The High Court of GAUHATI ruled that the Additional Commissioner of Income-tax had the statutory right to file an application under section 256(1) of the Income-tax Act, 1961 without additional authorization. The court held that the term "Commissioner" encompassed an Additional Commissioner, granting both parties equal rights to apply for reference. It rejected the argument that a specific notification limited the Additional Commissioner's authority, emphasizing a broad interpretation. The court dismissed the applications, affirming the Additional Commissioner's competency and clarifying their statutory rights under section 256(1). Case-Laws Income Tax Mon, 05 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39596