2023 (7) TMI 1051

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....e Act and that such an appeal in fact has been preferred which is pending, yet the writ petition is pressed on the ground that the appellate authority since is not available in accordance with the statute, therefore, the appeal though instituted it cannot be heard. The argument advanced by the petitioner is strongly opposed by the respondents. In order to appreciate the arguments raised, it would be necessary to refer to some of the provisions of the Income-tax Act, 1961 (hereinafter referred to as the 'Act of 1961'). An appeal lies against the order of assessment by virtue of Section 246A of the Act of 1961. The language employed in Section 246A of the Act of 1961 is that any assessee aggrieved by any of the orders stipulated in ....

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....e or ministerial staff as may be necessary to assist it in the execution of its functions." Income tax authorities are then specified in Section 116 of the Act of 1961. Sub-section (c) of Section 116 is relevant for the present purposes and is extracted hereinafter:- (c) Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax (Appeals)," Sub-clause (c) of Section 116 of the Act of 1961 refers to a set of income tax authorities, namely, Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax (Appeals). From the statutory scheme, it is thus apparent that Central Government can appoint persons as income tax authorities which includes the Commissioners of Income-tax (Appeals). It i....

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....f 1961 is a self contained code which clearly vests jurisdiction with the Central Government to appoint such persons as it thinks fit to be income tax authorities as are specified in Section 116 of the Act. The income tax authorities clearly includes Commissioners of Income-tax (Appeals) and, therefore, the Central Government would have the jurisdiction to appoint an officer as Commissioner of Income-tax (Appeals). Officers belonging to the cadre of Indian Revenue Services have been appointed as Commissioner of Income-tax (Appeals). (ii) Our attention is not drawn to any express or implied provision contained in the Act of 1961 which may require import of the procedure stipulated for appointment of Joint Secretary to the Government of Ind....