1977 (7) TMI 22

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....ant to the chartered accountant representative the latter was legally competent to make an agreement with the ITO so as to bind the appellant ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in their finding that the agreement made by the chartered accountant representative between himself and the ITO is binding on the appellant ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in their finding that the addition of Rs. 15,000 made to the appellant's income is correct and legal?" In the course of assessment proceedings for the assessment year 1970-71, the question arose as to whether certain expenses claimed to be deductible by the assessee can be allowed ....

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....o costs. The matter was posted " to be spoken to " today. Counsel for the revenue brought to our notice rule 191, clause (2), of the Rules framed by the High Court. The said rule reads : " 191. Petition to require Tribunal to state a case.---(1) ......... (2) An application under section 256(2) of the Act filed by an assessee shall be accompanied by a certificate from the Income-tax Appellate Tribunal to the effect that the assessee has not withdrawn his application for reference under section 256(1) of the Act before the said Tribunal." It has submitted that no certificate as provided by the rule has accompanied this application made under s. 256(2) of the Act. Counsel for the assessee stated that the application has not in fact be....